Tosefta for Psalms 94:7

וַ֭יֹּ֣אמְרוּ לֹ֣א יִרְאֶה־יָּ֑הּ וְלֹא־יָ֝בִ֗ין אֱלֹהֵ֥י יַעֲקֹֽב׃

And they say: 'The LORD will not see, Neither will the God of Jacob give heed.'

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.

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