Midrash sa Exodo 22:12: Mekhilta DeRabbi Yishmael

Similarly, (Exodus 20:12) "Honor your father and your mother." (Leviticus 19:3) "A man, his mother and his father shall you fear." — Both are of equal importance.

R. Shimon says: (Ibid. 12) "For the torn (beast) he shall not pay." There is a torn beast for which he does pay, and there is a torn (beast) for which he does not pay, as when it was torn by a lion.)

(Exodus 22:12) "If it were torn (by a wild beast), let him bring ed." This ("ed") is its hide. These are the words of R. Yoshiyah. Even though there is no proof for this (interpretation), there is support for it in (Amos 3:12) "Just as a shepherd can rescue from the mouth of a lion (just) two legs or the cartilage of an ear, etc." R. Yochanan b. Yoshiyah says: "If it were torn, let him bring ed." — Let him bring witnesses ("edim") that it was torn, and he will be exempt from paying.