Related for Bava Kamma 156:4
בתר דאיבעיא הדר פשט גנב פטר עצמו בכבש לרבנן בעולת העוף לר' אלעזר בן עזריה
by paying for a sheep, if we follow the Rabbis, or even for a burnt-offering of a bird, if we follow R. Eleazar b. Azariah, as we have learnt:<span class="x" onmousemove="('comment',' Men. 107a. ');"><sup>4</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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