Torah Temimah cites Bava Kamma.
“That which he stole” — one who steals and feeds it to his children: they are exempt from paying; if he left it before them, they are liable.
Diyuk of possession after ye’ush — consumption ends liability; retention preserves it.
After despair, consumption by heirs ends liability; retention of the object keeps it. The children are liable only when the stolen goods remain in their possession.