Charles Ellicott Commentary Exodus 22:1

"If a man shall steal an ox, or a sheep, and kill it, or sell it; he shall pay five oxen for an ox, and four sheep for a sheep." — Exodus 22:1 (ASV)

If a man shall steal an ox, or a sheep. —The flocks and herds of the Israelites constituted their principal property, and hence cattle-stealing is taken as the representative of theft in general.

And kill it, or sell it. —Plainly showing persistence and determination.

Five oxen ... four sheep. —The principle of the variation is not clear. Perhaps the theft of an ox was regarded as involving more audacity, and so more guilt, in the thief.