CASES IN WHICH ONE PAYS KEFEL, BUT NOT FOUR OR FIVE (Yerushalmi Perek 7 Halachah 4 Daf 32b)
[דף לב עמוד ב] [דף כח עמוד ב (עוז והדר)] מתני' גנב על פי שנים וטבח ומכר על פי עד אחד או ע''פ עצמו משלם תשלומי כפל ואינו משלם תשלומי ארבעה וחמשה
(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.
גנב וטבח ומכר בשבת גנב וטבח ומכר לע''ז
[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;
גנב משל אביו מת אביו ואח''כ טבח ומכר
He stole from his father, and slaughtered or sold it after his father died;
גנב והקדיש ואח''כ טבח ומכר משלם תשלומי כפל ואינו משלם תשלומי ארבעה וחמשה
He stole an animal, made it Hekdesh, then slaughtered or sold it. He pays Kefel, but not four or five.
רבי שמעון אומר קדשים שהוא חייב באחריותן משלם תשלומי ארבעה וחמשה ושאינו חייב באחריותן פטור:
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.
גמ' לא כן א''ר אבהו בשם רבי יוחנן מזיד בחלב ושוגג בקרבן מתרין בו ולוקה ומביא קרבן.
(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).
WHEN FOUR OR FIVE APPLIES TO HEKDESH (Yerushalmi Perek 7 Halachah 4 Daf 32b)
מאן תניתה
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?
רבי שמעון [צ''ל היא דרבי שמעון - יפה עינים עו.] אומר קדשים שחייב באחריותן משלם תשלומי ארבעה וחמשה ושאין חייב באחריותן פטור.
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.)