But this is refuted by (the theft of) a blemished beast, which, although it is not sacrificed on the altar, does pay "four and five." — No, this may be so with a blemished beast, whose "kind" (i.e., "beast") is sacrificed upon the altar, as opposed to an animal, whose "kind" is not sacrificed upon the altar — wherefore it is written "tachath ('in place of') the ox"; "tachath ('in place of') the sheep" — to exclude an animal.
But this is refuted by (the theft of) a blemished beast
Mekhilta Tractate Nezikin 12:26