How do we know that it is incumbent upon the owner of the pit to raise the dead ox from the pit and bring it to court for appraisal? Because the pit owner "...shall return money to the animal's owner and the carcass (will be his)."
Since the payment for the damage, in this case, is the difference between the live animal and the worth of the carcass, the court estimates the worth of the carcass. Similarly, the courts evaluate the value of a broken object for a borrower but not for a thief or robber.
Art: The Butchers Shop by Jan Victors
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