The Jerusalem Talmud
משנה: גָּזַל בְּהֵמָה וְהִזְקִינָה עֲבָדִים וְהִזְקִינוּ מְשַׁלֵּם כְּשָׁעַת הַגְּזֵילָה. רִבִּי מֵאִיר אוֹמֵר יֹאמַר לוֹ בָּעֲבָדִים הֲרֵי שֶׁלָּךְ לְפָנֶיךָ.
MISHNAH: If he robbed an animal and it aged, slaves and they aged, he has to pay their value at the time of the robbery. Rebbi Meīr says, he may say about slaves: Here is your property before you.
הלכה: גָּזַל בְּהֵמָה וְהִזְקִינָה כול׳. רַב הוּנָא אָמַר. בְּשֶׁגָּזַל עֵגֶל וְנַעֲשֶׂה שׁוֹר. אֲבָל גָּזַל שׁוֹר וְהִזְקִין אוֹמֵר לוֹ. הֲרֵי שֶׁלָּךְ לְפָנֶיךָ. שְׁמוּאֵל אָמַר. אֲפִילוּ גָּזַל עֵגֶל וְנַעֲשֶׂה שׁוֹר אוֹמֵר לוֹ. הֲרֵי שֶׁלָּךְ לְפָנֶיךָ. תַּנֵּי רַב קַרְנָא. וַאֲפִילוּ גָּזַל עֵגֶל וְנַעֲשֶׂה שׁוֹר וְטָבַח וּמָכַר מְשַׁלֵּם תַּשְׁלוּמֵי ד̇ וְה̇ עֵגֶל. אָמַר אָבוֹי דִשְׁמוּאֵל בַּר אִמִּי בְשֵׁם רַב יְהוּדָה. הֲלָכָה כְּרִבִּי מֵאִיר.
HALAKHAH: “If he robbed an animal and it aged,” etc. Rav Huna said, if he robbed a calf and it became a bull; but if he robbed a bull and it aged, he tells him: Here is your property before you. Samuel said, even if he robbed a calf and it became a bull, he tells him: Here is your property before you. Rav Qarna stated: Even if he robbed a calf and it became a bull before he slaughtered or sold it, he pays quadruple or quintuple the value of a calf. The father of Samuel bar Immi said in the name of Rav Jehudah: Practice follows Rebbi Meïr.