Responsa for Bava Kamma 235:14

ורבי יוחנן אומר לדעת מנין פוטר שלא לדעת אפי' מנין נמי לא צריך וכי קתני ומנו את הצאן והיא שלימה ארישא

<b><i>GEMARA</i></b>. Rab said: If the proprietor knew [of the theft], he has similarly to know [of the restoration]; where he had no knowledge [of the theft] his counting exempts [the thief]; and the words [HE] COUNTED THE SHEEP AND FOUND [THE HERD] COMPLETE, refer [only] to the concluding clause.<span class="x" onmousemove="('comment',' Where the proprietor had no knowledge of the theft. ');">²²</span> Samuel, however, said: Whether the proprietor knew, or had no knowledge [of it], his counting would exempt [the thief], and the words: [IF HE] COUNTED THE SHEEP AND FOUND [THE HERD] COMPLETE [THE THIEF WOULD BE] EXEMPT, refer to all cases.<span class="x" onmousemove="('comment',' Whether the proprietor had knowledge of the theft or not. ');">²³</span>

Teshuvot Maharam