(Mishnah): Kefel (the double payment of a thief) applies in more cases than the payment of four or five:

Kefel applies to living and inanimate things. Four or five apply only to an ox or Seh (goat or sheep) - "if a man will steal an ox or Seh and slaughter or sell it...''

One who steals from a thief does not pay Kefel. If he later slaughters or sells it, he does not pay four or five.

(Gemara) Question: What is the source [that Kefel applies to living and inanimate things]?

Answer: "Im Himatzei Simatzei...'' teaches only an ox, donkey or Seh. "Chayim'' includes all living beings. "Ha'Geneivah'' includes Metaltelim.

Question: [Since "ha'Geneivah'' includes Metaltelim,] why did the Torah specify an ox, donkey and Seh? If [it teaches that among Ba'alei Chayim] we include only things from which the Mizbe'ach benefits (species Kosher for Korbanos), it should teach only an ox or Seh! (MAHARA FULDA)

Answer (R. Yishmael): [The Torah taught three Peratim,] to exclude land, which is not Metaltelim; to exclude [Ivri - GILYON HA'SHAS, RIDVAZ] slaves, which you only have rights of service (you do not bodily own them); and to exclude documents, in which you have only a proof (they have no intrinsic value).

Question (R. Avahu): Why was it not taught that Kefel applies to a [Shomer's false] claim of theft, and to partners (he was a partner in what he stole), and four and five do not apply to them? (The Yerushalmi does not answer this. Perhaps it was obvious that the Tana omitted cases, like the Bavli says.)

(Beraisa) Question: "V'Gunav mi'Beis ha'Ish''- and not from a woman's house (i.e. from her husband, who uses the property that she brought into the marriage)?!

"Re'ehu'' was written only regarding a borrower (if one will lend to Re'ehu... and it is stolen, he will pay Kefel), and you say so?! (A husband is considered like a borrower of his wife's property!)

Answer: Rather, "mi'Beis ha'Ish'', and not from a borrower's house. (The Torah teaches that a Geneivah pays Kefel if he stole mi'Beis ha'Ish. It is a Gezeiras ha'Kasuv that he pays to the Shomer. (This is unlike the Bavli, which says that this is an enactment - Bava Metzi'a Perek 3.) If it was stolen from a borrower, who has full Achrayus even for Ones, it is as if it was stolen from the owner, so the owner gets the Kefel. This is based on PNEI MOSHE, KETZOS HA'CHOSHEN 349:1, RIDVAZ Shevu'os 40a DH Tani.)

One who steals from a thief does not pay four or five.

If one stole, and it was stolen from him, and the owner caught the second [thief], and he swore to him [that he did not steal, and later admitted] - if you will say that [the owner] can take from the second, he brings a Korban (Asham Gezelos) for the Shevu'ah. If you will say that he cannot take from the second, he does not bring Korban Shevu'ah.

Question: If one stole, and it was stolen from him, and the second decided to return - if you will say that he returns to the owner, sometimes [the owner] will not inform the [first thief, and will collect also from him]! If you will say that he returns to the [first] thief, sometimes [the thief] will not inform the owner [and the owner will not get back his item]! What should he do?

Note: Even if he returns to the first thief, in Beis Din, and Beis Din will force him to return to the owner, perhaps he will consume the theft, and return to the owner only its value.

Answer: He returns to the owner in front of the [first] thief.