This ("If a man be found") tells me only of a man who stole. Whence do I derive (the same for) a woman who stole? From "And one who steals a man." This tells me only of a man or a woman who stole a man, and a man who stole a woman or a minor. Whence do I derive (the same for) a woman who stole her neighbor (woman) or a minor? From (Devarim, Ibid.) "Then that thief (man or woman) shall die."
This ("If a man be found") tells me only of a man who stole
Mekhilta Tractate Nezikin 5:13