Commentaries:
Barnes' Notes
The theft of an ox appears to have been regarded as a greater crime than the theft of a sheep, because it showed a stronger purpose in wickedness to take the larger and more powerful animal. It may have been on similar moral ground that the thief, when he had proved his persistency in crime by adding to his theft the slaughter, or sale, of the animal, was to restore four times its value in the case of a sheep (compare the marginal references), and five times its value in the case of an ox; but if the animal was still in his possession alive (see Exodus 22:4) he had to make only twofold restitution.
Other Barnes' Notes entries containing Exodus 22:1:
Micah 2:4
Luke 19:8
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