Exodus 22:1

If a man shall steal an ox or a sheep
In which the substance of men chiefly lay in those times, and particularly the people of Israel, who were now come out of Egypt, with their flocks and herds, and these lying near together, were the more liable to be stolen; and hence also the laws in the preceding chapter concerning oxen and damages done by them, and oxen and sheep are only mentioned; perhaps chiefly because used in sacrifice, as well as serviceable for other things; not but that stealing other cattle and other things were criminal and forbidden, and to be punished in proportion:

and kill it, or sell it;
either of which cases would plainly show that he took it away with an intention to deprive the owner of it, and to convert it to his own use:

he shall restore five oxen for an ox,
and four sheep for a sheep; the reason of this difference, five being obliged to be given for the one, and but four for the other, is, because the one was more valuable than the other, as well as more useful, and also more easily stolen, and therefore the greater mulct or fine was laid upon the theft of it, to deter from it: the Targum of Jonathan expresses the reason of the law thus; five for oxen, because the theft of them hindered from ploughing, or made to cease from it; and for sheep but four, because there was trouble in the theft of them, and there was no tillage or agriculture by them: and Saadiah Gaon observes, that the damage that comes to the owner of the ox is more than that by a lamb, because with it, the ox, he ploughs, which is a creature that was used in those countries to be employed in that service, as well as in treading out the corn: Maimonides ^F21 accounts for it thus,

``the restitution of the theft of oxen is increased by one, because the theft of them is easy; sheep are fed in flocks, and are easily kept and watched, and can scarcely be taken away by theft but in the night; but oxen are fed scattered here and there, and therefore cannot be so easily kept by the herdsmen; hence also their theft used to be more common:''

``whoever took any substance of another, in retaliation they took fourfold from him, and if he restored it, he gave fourfold of the same ^F23.''