Sifrei Mitzvot para sa Exodo 21:37

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.

Mishneh Torah, Theft

Whenever a person steals property that is worth a p'rutah or more, he transgresses a negative commandment, as Exodus 20:13 states: "Do not steal." Lashes are not administered for the violation of this commandment, for one is obligated to give compensation. For the Torah requires a thief to compensate the party from whom he stole, whether he be a Jew or a gentile, an adult or a minor.
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Mishneh Torah, Theft

The Torah prohibits stealing even the slightest amount.It is forbidden to steal as a jest, to steal with the intent to return, or to steal with the intent to pay. All is forbidden, lest one habituate oneself to such conduct.
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Mishneh Torah, Theft

Who is a thief? A person who takes assets belonging to a colleague in stealth, without the owner's knowing - e.g., a pickpocket who is not detected by the owner or the like. If, however, a person takes a colleague's assets in open view and with public knowledge by force, he is not considered a thief, but rather a robber. For this reason, an armed bandit who steals is not considered a robber, but a thief. This applies even when the owner takes notice when he steals.
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