Beyond these: If one stole things from which benefit may not be derived, he need not pay. (If he stole servants, land, and consecrated articles, he pays only the principal. (If he stole) garments, vessels, beasts, animals, or birds, he pays kefel (double payment).
Beyond These If One Stole Things from Which Benefit May
Mekhilta Tractate Nezikin 13:18