Related for Bava Kamma 156:12
אמרי רב דאמר כי האי תנא דתניא ר"ש בן אלעזר אומר מכרה חוץ מידה וחוץ מרגלה אינו משלם תשלומי ארבעה וחמשה חוץ מקרנה חוץ מגיזותיה משלם תשלומי ארבעה וחמשה
HE WOULD HAVE TO MAKE DOUBLE PAYMENT<span class="x" onmousemove="('comment',' For the act of theft. ');"><sup>11</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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