The dead ox in this case, as well as in the preceding one, must have been worth no more than the price of the hide, as the flesh could not be eaten. See Leviticus 17:1-6.
Related Commentaries of Exodus 21:35
Exodus 21:35-36
35 And if one man's ox hurt another's, that he die; then they shall sell the live ox, and divide the money of it; and the dead ox also they shall divide.
36 Or if it be known that the ox hath used to push in time past, and his owner hath not kept him in; he shall surely pay ox for ox; and the dead shall be his own.