וַ֭יֹּ֣אמְרוּ לֹ֣א יִרְאֶה־יָּ֑הּ וְלֹא־יָ֝בִ֗ין אֱלֹהֵ֥י יַעֲקֹֽב׃
And they say: 'The LORD will not see, Neither will the God of Jacob give heed.'
Tosefta Bava Kamma
1. The one who steals needs to pay double the value [of the animal.] If the thief cooked or sold, s/he pays four and five times.