כִּ֤י יִגְנֹֽב־אִישׁ֙ שׁ֣וֹר אוֹ־שֶׂ֔ה וּטְבָח֖וֹ א֣וֹ מְכָר֑וֹ חֲמִשָּׁ֣ה בָקָ֗ר יְשַׁלֵּם֙ תַּ֣חַת הַשּׁ֔וֹר וְאַרְבַּע־צֹ֖אן תַּ֥חַת הַשֶּֽׂה׃
Apabila seseorang mencuri seekor lembu atau seekor domba, lalu menyembelihnya atau menjualnya, ia harus membayar lima ekor lembu sebagai ganti lembu itu, dan empat ekor kambing domba sebagai ganti domba itu.
Guide for the Perplexed
If any one damaged the property of another, he must lose exactly as much of his own property: “whom the judges shall condemn he shall pay double unto his neighbour” (Exod. 22:8); namely, he restores that which he has taken, and adds just as much [to it] of his own property. It is right that the more frequent transgressions and sins are, and the greater the probability of their being committed, the more severe must their punishment be, in order to deter people from committing them; but sins which are of rare occurrence require a less severe punishment. For this reason one who stole a sheep had to pay twice as much as for other goods, i.e., four times the value of the stolen object: but this is only the case when he has disposed of it by sale or slaughter (Exod. 21:37). As a rule, the sheep remained always in the fields, and could therefore not be watched so carefully as things kept in town. The thief of a sheep used therefore to sell it quickly before the theft became known, or to slaughter it and thereby change its appearance. As such theft happened frequently, the punishment was severe. The compensation for a stolen ox is still greater by one-fourth, because the theft is easily carried out. The sheep keep together when they feed, and can be watched by the shepherd, so that theft when it is committed can only take place by night. But oxen when feeding are very widely scattered, as is also mentioned in the Nabatean Agriculture, and a shepherd cannot watch them properly; theft of oxen is therefore a more frequent occurrence.