פירוש על בבא קמא 7:2

Addition of E, confirmed by a Genizah fragment. At first look, the argument seems to prove that double restitution be required only for animals whose firstborn are either given to the Cohen (cattle and sheep, Ex. 34:19), or for which a substitute is given to the Cohen (donkeys, Ex. 34:20,13:13). The extended arguments in the Babli, 64a, and even more so in Mekhilta dR. Simeon ben Ioḥai, p. 194, note that the explicit mention of “stolen goods” shows that the list is incomplete and, therefore, no restriction is intended..