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Exodus 22:8, 12-13

Exodus 22:8 CSB

If the thief is not caught, the owner of the house must present himself to the judges  to determine  whether or not he has taken his neighbor’s property.

Exodus 22:12-13 CSB

But if, in fact, the animal was stolen from his custody, he must make restitution to its owner.  If it was actually torn apart by a wild animal, he is to bring it as evidence; he does not have to make restitution for the torn carcass.