If it is torn by beasts is literally “If [ʾim] being torn it is torn.” The double verb makes it emphatic (see 21.12), but by beasts has been added in the translation. The meaning of torn already suggests, as Good News Translation renders it, that “it was killed by wild animals.” American Standard Version simply has “If it be torn in pieces.”

Let him bring it as evidence means that “the man is to bring the remains as evidence” (Good News Translation). He shall not make restitution means that the custodian will not have to “pay back,” or “give compensation” (Durham) to the owner. For what has been torn is literally “the torn [thing].” Good News Translation makes this clear: “he need not pay for what has been killed by wild animals.” Another model is “If wild animals attacked the animal you were looking after, and you can show pieces of the dead animal to the owner, you do not have to replace it.”

Quoted with permission from Osborn, Noel D. and Hatton, Howard A. A Handbook on Exodus. (UBS Helps for Translators). New York: UBS, 1999. For this and other handbooks for translators see here .