John Calvin Commentary Leviticus 24:18

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

God here prescribes that whoever has inflicted a loss upon another must make satisfaction for it, even if they may not have profited from it. Regarding a theft, the profit from it is not the primary consideration, but rather the intention to injure or other cause of guilt. For instance, it might happen that someone who has killed another's ox did not deliberately desire to injure them but, in a fit of passion or from an unpremeditated impulse, nevertheless inflicted loss upon them.

Therefore, in whatever way a person has committed an offense by which another is made poorer, they are commanded to make good the loss. From this it is clear that whoever does not restrain themselves so as to care for a neighbor’s advantage as much as for their own is considered guilty of theft before God.

The object of the law, however, is that no one should suffer loss because of us. This will be the case if we have regard for the good of our brothers and sisters.