(Mishnah #1): If one was Gozel [openly stole] wood and made Kelim, (or) wool and he made garments, he pays k'Sha'as ha'Gezeilah (the value at the time he stole it);

If he was Gozel a pregnant cow and it gave birth, or a sheep laden with wool and sheared it, he pays for a cow about to give birth or a laden sheep.

If he was Gozel a cow, and it became pregnant and gave birth, or a sheep, and it became laden with wool and he sheared it, he pays k'Sha'as ha'Gezeilah.

The general rule is, all Gazlanim pay k'Sha'as ha'Gezeilah.

(Gemara - Tosefta): If one was Gozel a hide and was Melaben (whitened) it, or spun thread and was Melaben it, he pays k'Sha'as ha'Gezeilah [for acquired it through Shinuy].

Question: Here you say that Libun is a Shinuy, and here (our Mishnah) you say that Libun is not a Shinuy! (If it were a Shinuy, why does it say that he acquires through making wool into garments? It should teach that he acquires through Libun!)

Answer: Libun is a Shinuy when he combed it. Libun is not a Shinuy when he left it like it is.

Question: [Granted,] we find Libun without combing. Is there combing without Libun?! (Combing always whitens it more. Why did our Mishnah does it say that he acquires through making wool into garments? It should teach that he acquires through combing, which is also Libun!)

Answer (R. Yudan): [Really, even Libun through combing is not a Shinuy. Chachamim] were lenient about a Gazlan [to say that he acquires through it, to make it easier for him to repent]; he pays k'Sha'as ha'Gezeilah.

Support: If one was Gozel a hide and was Melaben it, can you say that he combed it?! Rather, it is another leniency for a Gazlan, that he pays k'Sha'as ha'Gezeilah. (We explained this like MAHARA FULDA.)