(Beraisa - R. Yehoshua): There are four who need not pay according to Beis Din, but Shamayim does not pardon them until they pay:

One who knows testimony for his friend and does not testify for him, he need not pay according to Beis Din, but Shamayim does not pardon him until he pays;

One who hires false witnesses and collected, he need not pay according to Beis Din, but Shamayim does not pardon him until he pays;

One who bends another's crops in front of a fire (to where an abnormal wind can make the fire reach. Alternatively, Shimon's fire was destined to burn Reuven's crop, and Levi covered it so it is hidden, and Shimon was exempt for it), and one who breaches a fence in front of an animal, he need not pay according to Beis Din, but Shamayim does not pardon him until he pays.

(Mishnah): If thieves took it out, the thieves are liable.

(R. Hoshayah): This is when they took it out to steal it (then it is in their Reshus to be liable for it), but if they took it out so it will get lost, they are exempt.