Exodus 22:1

Overview - Exodus 22
Of theft.
Of damage.
Of trespasses.
14 Of borrowing.
16 Of fornication.
18 Of witchcraft.
19 Of bestiality.
20 Of idolatry.
21 Of strangers, widows, and fatherless.
25 Of usury.
26 Of pledges.
28 Of reverence to magistrates.
29 Of the first fruits.
31 Of torn flesh.
Treasury of Scripture Knowledge

Exodus 22:1  (King James Version)
If a man shall steal an ox, or a sheep, and kill it, or sell it; he shall restore five oxen for an ox, and four sheep for a sheep.

or, goat. he shall.
There is a smaller compensation required in other things, (ver
9,) and also a disproportion between an ox and a sheep.
The reason of the former is, as Maimonides explains it, because money, goods, etc., are better guarded in houses and cities, than cattle in a field; which consequently can be more easily stolen. The reason of the latter seems to be, as it is explained by Bishop Patrick, that an ox was of greater value, and more useful for the purposes of husbandry. Leviticus 6:1-6 ; Numbers 5:7 ; 2 Samuel 12:6 ; Proverbs 6:31 ; Luke 19:8

five oxen
Proverbs 14:4