Bava Kamma 63B

באבידה, משלם תשלומי כפל; שנאמר: ״על כל אבדה אשר יאמר״.

a lost item that he had found, which he had been obligated to safeguard until it could be returned to its owner, he pays double payment, as it is stated: “For any manner of lost thing about which one should say: This is it…the one whom the judges convict should pay double to his neighbor” (Exodus 22:8).

תנן התם: ״היכן פקדוני?״ אמר ליה: ״אבד״, ״משביעך אני״, ואמר: ״אמן״; והעדים מעידים אותו שאכלו ⁠– משלם את הקרן. הודה על פי עצמו ⁠– משלם קרן וחומש ואשם.

§ We learned in a Mishnah elsewhere (108b) about a case where an owner of an item said to the bailee: Where is my deposit? The bailee said to him: It was lost. The owner said: I administer an oath to you that it was actually lost, and the bailee said: Amen, thereby accepting the oath; and subsequently the witnesses testify about the bailee that he himself consumed the deposit. In this case, the bailee pays the principal, i.e., the value of the deposit, to the owner. If the bailee admitted on his own that he stole the deposit before any witnesses testified to this effect, he pays the principal and an additional 1/5th of the principal amount to the owner, and he brings a guilt-offering to atone for his sin (see Leviticus 5:20–26).

״היכן פקדוני?״ אמר לו: ״נגנב״, ״משביעך אני״, ואמר: ״אמן״; והעדים מעידים אותו שגנבו ⁠– משלם תשלומי כפל. הודה מעצמו ⁠– משלם קרן וחומש ואשם.

The Mishnah continues with another case: The owner said to the bailee: Where is my deposit? The bailee said to him: It was stolen. The owner said: I administer an oath to you, and the bailee said: Amen; and the witnesses testify about the bailee that he stole the deposit. In this case, the bailee pays double payment. If he admitted his theft on his own, he pays the principal and an additional 1/5th to the owner, and he brings a guilt-offering to atone for his sin.