Charles Ellicott Commentary Leviticus 24:18

"And he that smiteth a beast mortally shall make it good, life for life." — Leviticus 24:18 (ASV)

And he that killeth a beast. —The law about killing a human being is now followed by the enactments with regard to killing a beast. He who kills an animal has to make it good by giving another animal for it. The case is not the same as that legislated for in Exodus 21:33-34.