If one stole a pregnant cow, and it gave birth, or a wool-laden ewe and he sheared it, he pays the value of a cow ready to give birth, or the value of a ewe ready to be shorn.

Other opinions:

If one steals an ewe and he sheared it, or a cow and it gave birth...

* Rabbi Meir – He pays it, its shearings and its offspring;

* Rabbi Yehuda – the stolen animal returns to the original owner as is;

* Rabbi Shimon – We view it as if it was an article appraised and place with him according to its cash value at the time of robbery.