Charles Ellicott Commentary Exodus 22:1-4

"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. If the thief be found breaking in, and be smitten so that he dieth, there shall be no bloodguiltiness for him. If the sun be risen upon him, there shall be bloodguiltiness for him; he shall make restitution: if he have nothing, then he shall be sold for his theft. If the theft be found in his hand alive, whether it be ox, or ass, or sheep, he shall pay double." — Exodus 22:1-4 (ASV)

Theft is addressed here with great brevity, with only three kinds being distinguished:

1. Housebreaking.
2. Stealing without conversion of the property.
3. Stealing with conversion.

The main principle of punishment established is the exaction from the offender of Double (Exodus 22:4). However, when there has been conversion of the property, the penalty is heavier: the return of four-fold in the case of a sheep, and five-fold in that of an ox (Exodus 22:1).

Incidentally, it is also decreed that a burglar may be resisted by force (Exodus 22:2), and that to kill him is justifiable homicide. Furthermore, it is stated that a thief unable to make the legal restitution is to become a slave in order to pay his debt (Exodus 22:3).