Albert Barnes Commentary Exodus 22:9

"For every matter of trespass, whether it be for ox, for ass, for sheep, for raiment, [or] for any manner of lost thing, whereof one saith, This is it, the cause of both parties shall come before God; he whom God shall condemn shall pay double unto his neighbor." — Exodus 22:9 (ASV)

All manner of trespass - The one who was accused, and the one who had lost the stolen property, were both to appear before the judges (Exodus 18:25–26).