Translation:Shulchan Aruch/Choshen Mishpat/351

Paragraph 1- There is a type of thief that would be exempt from paying. What is that? One whose theft comes with a death-punishment, such as one who steals a wallet on Shabbos and did not lift it in the owner’s domain, but dragged it and removed it from owner’s domain to the public domain and the wallet was misplaced there. ''If it was misplaced after that, however, he would be liable. All the more so in a case where the wallet is still in existence would he be required to return it. There are those who say that if the wallet is not in existence, he would be exempt from paying in all instances.'' Such a person would be exempt from paying because the shabbos violation, the theft violation and damage came simultaneously. If he stole a wallet on shabbos and lifted it in the private domain and then took it to the public domain and threw into the river, however, he would be liable to pay because he already violated the theft prohibition before he became subject to the stoning restriction. The same applies to anything similar.