Midrash sa Exodo 21:37: Mekhilta DeRabbi Yishmael & Shemot Rabbah

כִּ֤י יִגְנֹֽב־אִישׁ֙ שׁ֣וֹר אוֹ־שֶׂ֔ה וּטְבָח֖וֹ א֣וֹ מְכָר֑וֹ חֲמִשָּׁ֣ה בָקָ֗ר יְשַׁלֵּם֙ תַּ֣חַת הַשּׁ֔וֹר וְאַרְבַּע־צֹ֖אן תַּ֥חַת הַשֶּֽׂה׃

Kapag nagnakaw ang isang tao ng isang toro o isang tupa, at kinatay niya ito o ipinagbili, magbabayad siya ng limang baka kapalit ng toro, at apat na tupa kapalit ng tupa.

Mekhilta DeRabbi Yishmael

(Exodus 21:37) "If a man steal an ox or a lamb": Both the slaughterer and the seller were in the (general) class (of thieves), viz. (Ibid. 22:6) "if the thief is found, he shall pay double," and Scripture removed them from that class to make them liable for the more severe "four and five" payment, wherefore this section was stated.
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Mekhilta DeRabbi Yishmael

If he stole the first-born of an ass, he pays kefel, (for) even though benefit may not be derived from it now, it will be permitted later (when it is redeemed). For an ox he pays five-fold. For a sheep he pays four-fold, viz. "Five (head) of cattle, etc."
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Shemot Rabbah

“If a man steals an ox or a sheep and slaughters it or sells it, he shall pay five cattle for the ox and four sheep for the sheep” (Exodus 21:37).
Rabbi Yehuda says: Israel said to the Holy One blessed be He: ‘There are many laws of mitzvot here. “If a man steals an ox,” because we stole an ox and crafted a calf,25The midrash asserts that when God revealed Himself on Sinai He descended in the heavenly chariot, which is drawn by four creatures, one of which resembles an ox. The Israelites fashioned the golden calf after this form on the divine chariot (see Shemot Rabba 3:2; 48:6). Thus, the sin of the golden calf is compared to theft, as though they stole the ox from the heavenly chariot (Yefe To’ar). therefore, we paid fivefold for it, as our fathers died in the wilderness because of it.26Although the punishment was administered for the sin of the spies, it included punishment for the sin of the golden calf as well. “And four sheep for the sheep,” the four kingdoms that have ruled over us.27Thus, Israel paid fourfold and fivefold for the sin of the golden calf. And for abducting Joseph, we spent four hundred years enslaved in Egypt.28Joseph is referred to as a flock (see Psalms 80:2). The four hundred years are considered as having paid fourfold for his abduction.
Why for the ox does one give fivefold, and for the sheep he gives only fourfold? For the ox he gives fivefold because he takes it out in public. This is analogous to two who went up to the podium for judgment, one who sold the son of a prince and one who cast a stone at a statue of the prince. The one who cast the stone at the statue of the prince received five harsh lashes, and the one who sold the son of the prince paid four hundred to his master.29Although the one who abducted and sold the prince committed an act that was inherently more severe, the individual who threw the stone received the harsher punishment. This was because his act was performed in public and therefore constituted a greater denigration to the honor of the prince. That is why it is written: “Five cattle” (Exodus 21:37). David said: “Do not enter into judgment with Your servant” (Psalms 143:2).
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