Kommentar zu Schemot 21:37

חמשה בקר וגו׳ [HE SHALL PAY] FIVE OF THE HERD etc. — Rabban Jochanan ben Zaccai said, “The Omnipresent has much consideration for the honour of His creatures: when an ox — an animal that can walk by itself — has been stolen and sold or slaughtered, in which case the thief had not to degrade himself by carrying it on his shoulder, he has to pay fivefold restitution. In the case of a lamb, however, which he had to carry on his shoulder, he has to pay only the fourfold, because he was forced to degrade himself by carrying it”. Rabbi Meir said, “Come and see how great is the virtue of labour: In the case of the theft of an ox which he (the thief) withdrew from its labour, thereby causing a loss to its owner, he has to repay five oxen, in the case of a lamb which he has not withdrawn from its labour — only four (Bava Kamma 79b).

וטבחו, or he has slaughtered it, etc. This refers to either the ox or a sheep. Should the stolen animal be a lamb or a kid and the thief had to raise it in his home so that it turned into a different category animal, i.e. a fully grown one, he is not liable for this five or four-fold payment, seeing he had become its owner by the twin method of shinnuy reshut u-mekomo a change of both domain and place (home). This is the thrust of the comments by the Talmud in Baba Kama 65.

חמשה בקר, our sages (Baba Kamma 79) rule that when the stolen ox had been doing work for the owner prior to its being stolen, compensation is set at 5 times the value of the labour the owner has now been deprived of.