(Mishnah): [A thief pays Kefel, but not four or five, in all the following cases:] he sold the animal, except for one part in 100;

He was a partner in it [before stealing it];

He slaughtered [improperly], and it became a Neveilah;

He did Nechirah or Ikur (he tore or uprooted the foodpipe and windpipe). In all these cases, he pays Kefel, but not four or five.

If he stole in the owner's Reshus, and slaughtered or sold outside the [owner's] Reshus, or he stole outside the Reshus, and slaughtered or sold in the Reshus, or he stole and slaughtered or sold outside the Reshus, he pays four or five;

However, if he stole and slaughtered or sold in the Reshus, he is exempt.

(Gemara) Question (R. Ze'irah): If he sold it in halves (one half at a time), or he sold half to this person, and half to this person, what is the law? (This is not answered.)

Question: What is 'except for one part in 100'?

Answer: We learn from the following [Tosefta]. If he sold it except for the foreleg, except for the hind leg, except for the horn, except for the shearings, he does not pay four or five. (This Tana holds that everything is Me'akev);

R. Elazar bei R. Shimon says, [if he sold it] except for the horn, he pays Kefel; except for the shearings, he pays four or five (what is destined to be cut off is not Me'akev);

Rebbi says, except for something that its life depends on it, he does not pay four or five; except for the shearings, he pays four or five. (We explained this like NESIVOS YERUSHALAYIM.)