הַגּוֹנֵּב אֶת הָעַכּוּ"ם אוֹ שֶׁגָּנַב נִכְסֵי הֶקְדֵּשׁ אֵינוֹ מְשַׁלֵּם אֶלָּא הַקֶּרֶן בִּלְבַד שֶׁנֶּאֱמַר (שמות כב ח) "יְשַׁלֵּם שְׁנַיִם לְרֵעֵהוּ" לְרֵעֵהוּ וְלֹא לַהֶקְדֵּשׁ לְרֵעֵהוּ וְלֹא לְעַכּוּ"ם. וְכֵן הַגּוֹנֵב קָדָשִׁים מִבֵּית בַּעֲלֵיהֶן בֵּין קָדְשֵׁי קָדָשִׁים בֵּין קָדָשִׁים קַלִּים בֵּין קָדָשִׁים שֶׁאֵין הַבְּעָלִים חַיָּבִין בְּאַחֲרָיוּתָן בֵּין קָדָשִׁים שֶׁהַבְּעָלִים חַיָּבִין בְּאַחֲרָיוּתָן הֲרֵי זֶה פָּטוּר מִן הַכֶּפֶל וּמִתַּשְׁלוּמֵי אַרְבָּעָה וַחֲמִשָּׁה שֶׁנֶּאֱמַר (שמות כב ו) "וְגֻנַּב מִבֵּית הָאִישׁ" וְלֹא מִבֵּית הֶקְדֵּשׁ:
When a person steals from a gentile or from consecrated property, he is required to pay only the principal, as implied by Exodus 22:8: "He shall pay twice the amount to his colleague." "To his colleague" excludes the Temple treasury and a gentile. Similarly, a person who steals animals that were consecrated to be offered as sacrifices - both sacrifices of the highest sanctity and sacrifices of lesser sanctity - is not liable to pay twice or four or five times the animals' worth. This applies whether or not the owner is liable to bring another animal as an offering instead of the stolen animal. The rationale is that Exodus 22:6 describes the article as having been "stolen from a person's home" - i.e., not from the the Temple treasury.
