Exodus 22:8, 12-13

But if the thief is not found, the owner of the house must appear before the judges, and they must determine whether the owner of the house has laid hands on the other person’s property.

But if the animal was stolen from the neighbor, restitution must be made to the owner. If it was torn to pieces by a wild animal, the neighbor shall bring in the remains as evidence and shall not be required to pay for the torn animal.