הגוזל עצים ועשאן כלים. צמר. ועשאן בגדים. משלם כשעת הגזלה. גזל פרה מעוברת וילדה. רחל טעונה וגזזה. משלם דמי פרה העומדת לילד. דמי רחל העומדת ליגזז. גזל פרה ונתעברה אצלו וילדה. רחל ונטענה אצלו וגזזה. משלם כשעת הגזלה. זה הכלל כל הגזלנים משלמין כשעת הגזלה:
If a man stole wood and made it into utensils, or wool and made it into garments, he makes restitution according to [the value of the stolen object] at the moment of theft. If he stole a pregnant cow and it gave birth, or a sheep ready to be sheared, and he then sheared it, he repays the value of a cow about to bear young, or a sheep ready to be sheared. If he stole a cow, and while it was with him it was impregnated and bore young, or [if he stole a sheep] and while it was with him it grew wool and he sheared it, he makes restitution according to [the value of the stolen object] at the moment of theft. This is the general rule: all robbers make restitution according to [the value of the stolen object] at the moment of theft.