The theft of an ox appears to have been regarded as a greater crime than the theft of a sheep, because it showed a stronger purpose in wickedness to take the larger and more powerful animal. It may have been on similar moral ground that the thief, when he had proved his persistency in crime by adding to his theft the slaughter, or sale, of the animal, was to restore four times its value in the case of a sheep (compare the marginal references), and five times its value in the case of an ox; but if the animal was still in his possession alive (see Exodus 22:4) he had to make only twofold restitution.
Related Commentaries of Exodus 22:1
Exodus 22:1
1 If a man shall steal an ox, or a sheep,a and kill it, or sell it; he shall restore five oxen for an ox, and four sheep for a sheep.