בבא קמא ט׳:י״ב - י׳:א׳

לאנשי משמר ומת – before he would bring the sacrifice, for the heirs of the robber are not able to take out of the hands of the Kohanim after they have taken possession of it already.

ליהויריב – he is the first division of the twenty-four Temple divisions of duty of the priests that are in the Temple and of Jedaiah after him.

נתן – the thief gave the money to Jehoiarib in his division of duty and afterwards gave the guilt offering to Jedaiah in his division of duty, he has fulfilled his obligation, as it is explained further, that when he brings his stolen object, even before he brought his guilt offering sacrifice, he fulfilled his religious duty, and this division of duty merited in his [restoration of the stolen object] and that one [in his bringing of the guilt-offering sacrifice]. But, if he gave his guilt offering to Jehoiarib when he brought his guilt offering first and only afterwards brought his stolen object and gave it to the division of duty after that one, if the guilt offering exists – that it was not [yet] sacrificed by the sons of Jehoiarib, the sons of of Jedaiah will sacrifice it and his stolen object and his guilt offering will go to Jedaiah, and if his guilt offering does not exist, he has not fulfilled his guilt offering that he gave to Jehoiarib, since he had not given back his stolen object, and he will have to go back and bring another guilt-offering.

נתן את הקרן – to the Priests.

אין החומש מעכב – from offering the guilt-offering as a sacrifice if he had already given it and at the end gave the [the stolen object].

הגוזל ומאכיל. והניח לפניהם – or he left [as an inheritance the stolen goods] the theft exists.

פטורים לשלם – if they consumed it after the death of their father and there is nothing discernible left, they are exempt from paying. For they had stolen nothing, and movables are not mortgaged to the creditor, but if they had not consumed it and there was something discernable left, they are obligated to return it (i.e., the stolen goods).

אם היה דבר שיש בו אחריות – meaning to say, if their father left them mortgaged property (or property which may be resorted to in case of non-payment), they are obligated to repay [what was stolen] even though they had already consumed it. This is how our Mishnah is reconciled in the Gemara (Talmud Bava Kamma 111b). But regarding the Halakhic decision, He who steals and feeds his children, whether they consumed it before despair [of the original owner ever recouping what was stolen from him] or whether they consumed it after despair [of the owner] they are obligated to pay back from the monies that their father left them, whether from mortgaged property or whether from that which cannot be resorted to (i.e., movables) and today, movables are mortgaged to the creditor But if the thief did not leave anything [for his children], if the children consumed the stolen goods before despair [of the original owner of ever recouping them], they are obligated to return it from their own [estate]. But if it is after despair [of the original owner] that they consumed it, they are not obligated to pay back from their own [estates] other than if their father had left it for them.

אין פורטין – do not exchange Selas for Perutot (i.e., pennies).

מתיבת המוכסין – to take Perutot (i.e. pennies) from treasury [of the publicans] where they place the monies of the taxes.

ולא מכיס של [גבאים] -the king’s collectors who collect capitation taxes and taxes from crops and other famer’s produces delivered in kind because they are from theft, and especially the heathen custom -collectors or the Israelite custom-collector/publican who is not limited by legal stipulations (see Talmud Bava Kamma 113a), who takes whatever he wants. But an Israelite publican who was appointed even by a heathen king and takes a fixed stipulation according to the law of the kingdom is not under the presumption of being a thief, and one may exchange coins from his treasury and not only this but also, it is forbidden to fell from his taxes, for the law of the land is the law/דינא דמלכותא דינא.

מתוך ביתו – from the tax collector who is presumed to be a thief.

או מן השוק – if he has monies in his house or in the market which are not from the tax treasury box, and if a person is liable some pennies to the tax collector from the tax of one-half Dinar and he doesn’t have the Perutot/pennies, one gives him a silver Dinar and he receives from the Perutot equivalent to half its value and even though he gives it to him from the tax treasury box because it is like he rescuing him from his hand.