Related for Bava Kamma 156:21
אלא אמר רב נחמן לא קשיא כאן בשותף שטבח לדעת חבירו כאן בשותף שטבח שלא לדעת חבירו
Rabbi, however, held that <i>'and he slaughter it'</i> refers only to those parts the absence of which would render the slaughter ineffective, excluding thus anything which has no bearing upon the slaughter, while <i>'and he sell it'</i> is of course analogous to <i>'and he slaughter it'</i>. R. Simeon b. Eleazar, on the other hand, maintained that the horn not being a part which is usually cut off could be reckoned as a reservation, so that<span class="x" onmousemove="('comment',' Where he excepted it from the sale. ');"><sup>18</sup></span>
Tosefta Bava Kamma
4. One who stole and afterwards cooked, one who stole and afterwards sold, one who stole and afterwards exchanged, one who stole and afterwards made sacred, one who stole and afterwards gave as a gift, one who stole and afterwards gave as credit, one who stole and afterwards paid one's debt, one who stole and afterwards gave as engagement gifts to the house of one's in-laws - [all those cases] pay four and five times.
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Tosefta Bava Kamma
4. One who stole and afterwards cooked, one who stole and afterwards sold, one who stole and afterwards exchanged, one who stole and afterwards made sacred, one who stole and afterwards gave as a gift, one who stole and afterwards gave as credit, one who stole and afterwards paid one's debt, one who stole and afterwards gave as engagement gifts to the house of one's in-laws - [all those cases] pay four and five times.
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