(Mishnah): If two witnesses testified that Reuven stole, and we know that he slaughtered or sold from one witness or from Reuven's admission, he pays Kefel, but not four or five.

[Also in the following cases he pays Kefel, but not four or five -] he stole and slaughtered or sold on Shabbos, or stole and slaughtered or sold to idolatry;

He stole from his father, and slaughtered or sold it after his father died;

He stole an animal, made it Hekdesh, then slaughtered or sold it. He pays Kefel, but not four or five.

R. Shimon says, he pays four or five for a Korban with Achrayus (one must bring a replacement if it becomes lost or blemished). If it does not have Achrayus, he is exempt.

(Gemara) Question: Didn't R. Avahu, citing R. Yochanan, say that if one was Mezid about [eating] Chelev, and forgot about the Korban [for one who eats b'Shogeg], we warn him, and he is lashed and he brings a Korban?! (Just like he suffers two punishments, we should say so about one who is liable Misah and payment. The Yerushalmi does not answer here, but above (Halachah 2) R. Bun bar Chiyah said that "Kedei Rish'aso'' applies to two matters punishments of Beis Din (e.g. Misah and payment), but not if [at least one] is handed over to Shamayim (Korban).

Question: (Our Mishnah does not obligate four or five for one who stole and made it Hekdesh, i.e. this is not considered a sale.) Who taught it?

Answer: It is R. Shimon, for [in our Mishnah] R. Shimon says, he pays four or five for a Korban with Achrayus. If it does not have Achrayus, he is exempt. (Also the previous Tana agrees that being Makdish is not considered a sale. They argue only about whether or not it is considered his own animal if he slaughters it - YEFE EINAYIM.)