Tosefta su Esodo 20:13

Witnesses that said, "We are testifying regarding to so-and-so, that he stole [forbidden] fat from his friend but he didn't eat it," [or] "he stole carrion-flesh from his friend but he didn't eat it," and they are found to be scheming witnesses, they are administered lashes and they must pay. Since they testified on that condition, [so too] they are administered lashes and they pay on that condition. One who stole his friend's [forbidden] fat and ate it, [or] stole his friend's carrion-flesh and ate it, behold, he is administered lashes and is liable to repay [the value], since regarding those who occupy themselves with financial gain it says (Ex. 20:13), "You shall not bear false witness against your neighbor," and regarding those who occupy themselves with harming [others] it says (Deut. 19:19, JPS tr.), "You shall do to the one as the one schemed to do [to the other]," the words of Rabbi Meir. And the Sages say [that administering lashes is derived from] (Deut. 25:2, JPS tr.), "[the guilty one is flogged...] as warranted by the offense." [If] he is subject to the death penalty, he does not repay, and if he is administered lashes, he does not repay. The Sages concede to Rabbi Meir that if they [falsely] testified that someone was the son of a convert or the son of chalutza, a Nitin, or a mamzer, that they are administered forty lashes.