Mishnayos Bava Kamma Perek 7 Mishnah 6

If the thief was in the process of leading the animal and leaving the owner’s premises, and it died while it was still in the owner’s domain, the thief is exempt from payment. If he lifted it up or led it out of the owner’s domain and then the animal died, he is liable for his theft. For an act to be considered theft, the thief must acquire the item by pulling it or moving it, which are ineffective forms of acquisition on the owner’s premises; or by lifting it up, which is effective even when performed in the owner’s domain. If the thief gave the animal as payment for the redemption of his firstborn son, or as payment to a creditor, or conveyed it for safeguarding to an unpaid bailee, or lent it to a borrower, or conveyed it for safeguarding to a paid bailee, or leased it to a renter, and he was leading out the animal and it died in the owner’s domain, the thief is exempt from payment. If that individual, following the thief’s instructions, lifted up the animal or led it out of the owner’s domain, and it subsequently died, the thief is liable for the theft. The thief is liable for instructing another to remove the animal for the purposes of payment of a debt, safekeeping, borrowing, or rental, as this is tantamount to the thief taking it with his own hands.

הָיָה מוֹשְׁכוֹ וְיוֹצֵא, וּמֵת בִּרְשׁוּת הַבְּעָלִים, פָּטוּר. הִגְבִּיהוֹ אוֹ שֶׁהוֹצִיאוֹ מֵרְשׁוּת הַבְּעָלִים, וּמֵת, חַיָּב. נְתָנוֹ לִבְכוֹרוֹת בְּנוֹ אוֹ לְבַעַל חוֹבוֹ, לְשׁוֹמֵר חִנָּם, וּלְשׁוֹאֵל, לְנוֹשֵׂא שָׂכָר, וּלְשׂוֹכֵר, וְהָיָה מוֹשְׁכוֹ, וּמֵת בִּרְשׁוּת הַבְּעָלִים, פָּטוּר. הִגְבִּיהוֹ אוֹ שֶׁהוֹצִיאוֹ מֵרְשׁוּת הַבְּעָלִים, וּמֵת, חַיָּב: