R. Akiva says: "tachath ('in place of') the ox; "tachath the sheep"—to exclude (from "four and five" payment an animal [as opposed to a beast]). For it would follow (otherwise), viz.: Since he (the thief) must pay (money) for stealing a beast, and he must pay (money) for stealing an animal, then if you have learned about a beast that he pays "four and five," so, he should be similarly liable for an animal. No, this may be so with a beast, which is sacrificed on the altar, as opposed to an animal, which is not—wherefore it does not pay "four and five."