If a man shall steal an ox or a sheep, and kill it or sell it, he shall restore five oxen, five head of cattle, for an ox and four sheep for a sheep. The Lord wanted complete restoration to be made, the indemnity being in proportion to the transgression.
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.