R. Akiva said to him: You are deriving what is possible from what is impossible. For it is impossible for (natural) death not to be at the hands of Heaven; but breaking and seizing may be either at the hands of Heaven or at the hands of man — whereupon R. Eliezer reversed himself and derived them from stealing (i.e., According to the parameters whereby he [a hired watcher] is liable for stealing, he is liable for them.)