R. Akiva says: the value of the killer (i.e., the owner of the ox). And thus do we find that redemption is not given for those who are put to death. In all places, those who are liable to death at the hands of man are not redeemed, as it is written (Leviticus 27:24) "Any cherem that is devoted from a man (going out to be executed) shall not be redeemed, (for) he is going to be put to death" (and has no valuation). But here "he shall give the redemption of his soul."