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)
На всякий случай совершения преступления, будь то вол, осел, овца, одежда или любая потеряная вещь, о которой говорит один: «Вот оно», дело обеих сторон должно предстать перед Богом; Тот, кого Бог осудит, заплатит двойную своему ближнему.
Mishneh Torah, Theft
When a thief admits that he stole, he must repay the principal, but he is not liable for the payment of the double amount, as indicated by Exodus 22:8: "one who is deemed guilty by the court must pay double." This excludes a person who admits his own guilt; he need not pay double. This principle applies with regard to all the fines required by the Torah. A person who admits his own guilt is not liable for the fine.
Mishneh Torah, Theft
When a minor steals, he is not liable for the double payment. The stolen article must, however, be returned to its owner. If that article is lost, he is not obligated to pay the principal even after he attains majority.
Gray Matter II
The Torah (Shemot 22:8) commands that the litigants’ “words should be spoken to the judges.” The Mechilta comments that this verse teaches that the litigants (ba’alei din) may not use lawyers in beit din. The Torah Temimah explains: