(Mishnah): If one stole in front of two witnesses, and slaughtered or sold in front of them or two other witnesses, he pays four or five;

[In all these cases, he pays four or five -] he stole and sold on Shabbos, or to idolatry;

He stole and slaughtered or sold on Yom Kipur;

He stole from his father and slaughtered or sold, and then his father died;

He stole and slaughtered, and then made it Hekdesh.

If he stole and slaughtered for medicinal needs, or to feed to dogs, or the animal was found to be Tereifah, or he slaughtered Chulin ba'Azarah (in the Mikdash); he pays four or five;

R. Shimon exempts for these (last) two.

(Gemara) Question: Didn't R. Yochanan say that if one did an Aveirah for which there are lashes and payment, he is lashed and he does not pay?! (Why does one pay for Shechitah on Yom Kipur?)

Answer: [He pays] if they did not warn him [so they are no lashes].

Question: Didn't R. Avahu, citing R. Yochanan, say that if one was Mezid about [eating] Chelev, and forgot about the Korban [for one who eats b'Shogeg], we warn him, and he is lashed and he brings a Korban?! (Just like he suffers two punishments, we should say so about one who is liable lashes and payment!)

Answer (R. Bun bar Chiyah citing R. Shmuel bar Rav Yitzchak): "Kedei Rish'aso'' [teaches that] for two matters (punishments of one Aveirah) handed over to Beis Din (such as payment and lashes), enforce [only] one of them. This excludes something handed over to Shamayim (Korban. We explained this like NESIVOS YERUSHALAYIM.)