Translation:Mishnah/Seder Nezikin/Tractate Bava Kamma/Chapter 9
If one stole from another something worth a perutah
And [nonetheless] swore [that he did not do so],
He must take it to him [even if he needs to go as far as] to Media.
He may give it neither to his son
Nor to his agent,
But he may give it to an agent of the court.
If [the victim] died,
[The thief] must restore it to his heirs.