"For any matter of trespass" — any matter of negligence. (This is written in remez 281.) One who merely intends to lay a hand on a deposit: Beit Shammai hold him liable, and Beit Hillel say he is not liable until he actually lays a hand upon it. From where are these matters derived? As the Rabbis taught: "For any matter of trespass" — Beit Shammai say: this teaches that one is liable for the intention as for the deed. And Beit Hillel say: he is not liable until he lays a hand upon it, as it is said "if he has not laid his hand" (Exodus 22:7). Beit Shammai said to Beit Hillel: but is it not already stated "for any matter of trespass"? Beit Hillel said to them: but is it not already stated "if he has not laid his hand"? If so, what does the verse "for any matter of trespass" come to teach? That you might think I have only the bailee himself; from where do I include one who told his slave or his agent to misappropriate? The verse therefore states "for any matter of trespass." "For any matter of trespass" is a generalization, etc. Excluded are lands, which are not movable, etc. And there is no double-payment or fourfold-and-fivefold payment for them: "fourfold and fivefold payment" said the Merciful One, and not "threefold and fourfold payment."
Hillel and Shammai on Intent Versus Act in Breach of Trust
Yalkut Shimoni on Torah 346:9
עַל כָּל דְּבַר פֶּשַׁע, כָּל דְּבַר פְּשִׁיעָה. (כָּתוּב בְּרֶמֶז רפ"א). הַחוֹשֵׁב לִשְׁלֹחַ יָד בְּפִקָּדוֹן, בֵּית שַׁמַּאי מְחַיְּבִין, וּבֵית הִלֵּל אוֹמְרִים, אֵינוֹ חַיָּב עַד שֶׁיִּשְׁלַח בּוֹ יָד. מִנָּא הָנֵי מִלֵּי, דְּתָנוּ רַבָּנָן, עַל כָּל דְּבַר פֶּשַׁע, בֵּית שַׁמַּאי אוֹמְרִים, מְלַמֵּד שֶׁחַיָּב עַל הַמַּחֲשָׁבָה כַּמַּעֲשֶׂה. וּבֵית הִלֵּל אוֹמְרִים, אֵינוֹ חַיָּב עַד שֶׁיִּשְׁלַח בּוֹ יָד, שֶׁנֶּאֱמַר אִם לֹא שָׁלַח יָדוֹ. אָמְרוּ לָהֶם בֵּית שַׁמַּאי לְבֵית הִלֵּל, וַהֲלֹא כְּבָר נֶאֱמַר עַל כָּל דְּבַר פֶּשַׁע, אָמְרוּ לָהֶם בֵּית הִלֵּל, וַהֲלֹא כְּבָר נֶאֱמַר אִם לֹא שָׁלַח יָדוֹ, אִם כֵּן מַה תַּלְמוּד לוֹמַר עַל כָּל דְּבַר פֶּשַׁע, שֶׁיָּכוֹל אֵין לִי אֶלָּא הוּא, אָמַר לְעַבְדּוֹ וְלִשְׁלוּחוֹ מִנַּיִן, תַּלְמוּד לוֹמַר עַל כָּל דְּבַר פֶּשַׁע. עַל כָּל דְּבַר פֶּשַׁע, כְּלָל וְכוּ'. יָצְאוּ קַרְקָעוֹת שֶׁאֵינָן מִטַּלְטְלִין וְכוּ'. וְאֵין בָּהֶן תַּשְׁלוּמֵי אַרְבָּעָה וַחֲמִשָּׁה, תַּשְׁלוּמֵי אַרְבָּעָה וַחֲמִשָּׁה אֲמַר רַחֲמָנָא וְלֹא תַּשְׁלוּמֵי שְׁלֹשָׁה וְאַרְבָּעָה.