Tosefta for Exodus 22:8
עַֽל־כָּל־דְּבַר־פֶּ֡שַׁע עַל־שׁ֡וֹר עַל־חֲ֠מוֹר עַל־שֶׂ֨ה עַל־שַׂלְמָ֜ה עַל־כָּל־אֲבֵדָ֗ה אֲשֶׁ֤ר יֹאמַר֙ כִּי־ה֣וּא זֶ֔ה עַ֚ד הָֽאֱלֹהִ֔ים יָבֹ֖א דְּבַר־שְׁנֵיהֶ֑ם אֲשֶׁ֤ר יַרְשִׁיעֻן֙ אֱלֹהִ֔ים יְשַׁלֵּ֥ם שְׁנַ֖יִם לְרֵעֵֽהוּ׃ (ס)
For every matter of trespass, whether it be for ox, for ass, for sheep, for raiment, or for any manner of lost thing, whereof one saith: 'This is it,' the cause of both parties shall come before God; he whom God shall condemn shall pay double unto his neighbour.
Tosefta Terumot
One who steals terumah [or] dedicated [produce] but does not eat it pays the principal but does not pay the fifth (i.e., the penalty for misuse of terumah), or double the principal (but see Ter. 6:4), as it is said (Ex. 22:8), "he double to his neighbor," but [it does] not [say double] for dedicated [produce]. [If] he ate the terumah, he pays double the principal and a fifth -- a principal and a fifth from nonconsecrated produce -- and they render it holy like terumah -- and the principal he gives to the treasurer, and the fifth he gives to the property owner [from whom he stole].
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