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."
He Must Pay Money for Stealing an Animal
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."