221 "Whoever steals an ox or a sheep and slaughters it or sells it must pay back five head of cattle for the ox and four sheep for the sheep.
221 If a man shall steal an ox, or a sheep,
221 "If someone steals an ox or a lamb and slaughters or sells it, the thief must pay five cattle in place of the ox and four sheep in place of the lamb.
221 "If a man steals an ox or a sheep, and slaughters it or sells it, he shall restore five oxen for an ox and four sheep for a sheep.
221 "If someone steals an ox or sheep and then kills or sells it, the thief must pay back five oxen for each ox stolen, and four sheep for each sheep stolen.
Matthew Henry's Commentary on Exodus 22:1
The people of God should ever be ready to show mildness and mercy, according to the spirit of these laws. We must answer to God, not only for what we do maliciously, but for what we do heedlessly. Therefore, when we have done harm to our neighbour, we should make restitution, though not compelled by law. Let these scriptures lead our souls to remember, that if the grace of God has indeed appeared to us, then it has taught us, and enabled us so to conduct ourselves by its holy power, that denying ungodliness and wordly lusts, we should live soberly, righteously, and godly in this present world, Titus 2:12. And the grace of God teaches us, that as the Lord is our portion, there is enough in him to satisfy all the desires of our souls.