What happens to the financial liability if the finder consumes the sheep?

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If the finder consumes the sheep, the value is established as a debt upon his conscience (*dhimma*). It is not required that he set aside equivalent cash (*'azl*), as the debt does not transfer to segregated funds. Should the finder go bankrupt, the original owner becomes merely one creditor among others, and he does not have exclusive rights to any specifically set-aside money.