section 8 · 8 of 248
The Code of Hammurabi
English, translated by C. H. W. Johns — Johns, The Oldest Code of Laws in the World, Edinburgh, 1903
If a man has stolen ox or sheep or ass, or pig, or ship, whether from the temple or the palace, he shall pay thirtyfold. If he be a poor man, he shall render tenfold. If the thief has nought to pay, he shall be put to death.