Halakhah zu Schemot 21:37

The commandment on the court to judge a thief with repayment or the death penalty: To judge the laws of a thief, as it is written in the section of "If a man steals, etc." (Exodus 21:37). And the matter of theft is one who takes a thing of [from the] money of his fellow, from his house or from his pocket at a time when the owner is not looking and does not know; and so [too] all that is similar to this (see Tur, Choshen Mishpat 348).

And this prohibition is practiced in every place and at all times by males and females. And one who transgresses this negative commandment is obligated to pay, as is explicit in Scripture (Exodus 21:37, 22:3). If he stole a gold coin or clothing or a donkey or a camel, he pays twice their value, and it comes out that he loses that which he sought to remove from his fellow. And payments of double are practiced for everything except for an ox and a sheep, as there are situations in which he pays four and five for them - such as if he slaughtered or sold [them], as appears clearly in Scripture. And when he pays double - or four or five for an ox and a sheep - it is specifically when witnesses testified about him, and he paid according to their [testimony] in a court. But one who admits on his own (Bava Kamma 75a) is exempted with the payment of the principal alone, as it is stated (Exodus 22:8), "the one that the powers deem guilty shall pay two" - and they, may their memory be blessed, expounded (Bava Kamma 64b), "To exclude one who deems himself guilty." And this is the law for all penalties, that one who admits [his guilt] is exempt. And I have already written above (Sefer HaChinukh 49) that we only judge cases of penalties in the Land.