Charles Ellicott 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)

For all manner of trespass. —Rather, in every case of fraud. The context limits the expression to cases of fraud, or alleged fraud, in connection with a deposit.

For ox, for ass, for sheep. —The deposit of animals is unknown in classical antiquity, but might well be the custom of a people whose wealth consisted in flocks and herds. In the wilderness small proprietors might have been glad to entrust their few animals to the herdsmen who guarded the flocks and herds of their wealthier neighbours.

Which another challenges to be his. —This refers to a case where the trustee says a thing is lost, which the depositor declares he can identify and show to be still in his (the trustee’s) possession.

The cause of both parties shall come before the judges. —This seems to mean that the challenge was to be made at the challenger’s risk. If he proved his point to the satisfaction of the judges, he was to recover double; if he failed, he was to forfeit double of what he had claimed.