Mishnayos Bava Kamma Perek 9 Mishnah 2

If one robbed another of an animal and it aged while in his possession, consequently diminishing its value, or if one robbed another of Canaanite slaves and they aged while in his possession, they have been changed. The robber therefore pays according to the value of the stolen item at the time of the robbery. Rabbi Meir says: With regard to Canaanite slaves, he says to the robbery victim: That which is yours is before you. If one robbed another of a coin and it cracked, thereby reducing its value; or if one robbed another of produce and it rotted; or if one robbed another of wine and it fermented, then he pays according to the value of the stolen item at the time of the robbery. If he robbed another of a coin and it was invalidated by the government; or if he robbed another of teruma and it became ritually impure; or if he robbed another of leavened bread and Passover elapsed over it, and therefore it is prohibited to derive benefit from it; or if he robbed another of an animal and a sin was performed with it, thereby disqualifying it for use as an offering; or if the animal was disqualified from being sacrificed upon the altar for some other reason; or if the animal was going out to be stoned because it gored and killed a person at some point after the robbery, the robber says to the robbery victim: That which is yours is before you. In all of these cases, although the value of the stolen item has been diminished or altogether lost, since the change is not externally discernible, the robber returns the item in its current state.

גָּזַל בְּהֵמָה וְהִזְקִינָה, עֲבָדִים וְהִזְקִינוּ, מְשַׁלֵּם כִּשְׁעַת הַגְּזֵלָה. רַבִּי מֵאִיר אוֹמֵר, בַּעֲבָדִים אוֹמֵר לוֹ, הֲרֵי שֶׁלְּךָ לְפָנֶיךָ. גָּזַל מַטְבֵּעַ וְנִסְדַּק, פֵּרוֹת וְהִרְקִיבוּ, יַיִן וְהֶחְמִיץ, מְשַׁלֵּם כִּשְׁעַת הַגְּזֵלָה. מַטְבֵּעַ וְנִפְסַל, תְּרוּמָה וְנִטְמֵאת, חָמֵץ וְעָבַר עָלָיו הַפֶּסַח, בְּהֵמָה וְנֶעֶבְדָה בָהּ עֲבֵרָה, אוֹ שֶׁנִּפְסְלָה מֵעַל גַּבֵּי הַמִּזְבֵּחַ, אוֹ שֶׁהָיְתָה יוֹצֵאת לִסָּקֵל, אוֹמֵר לוֹ, הֲרֵי שֶׁלְּךָ לְפָנֶיךָ: