John Gill Commentary Exodus 21:34

"the owner of the pit shall make it good; he shall give money unto the owner thereof, and the dead [beast] shall be his." — Exodus 21:34 (ASV)

The owner of the pit shall make it good Repair the loss of the ox or ass:

and give the money unto the owner of them : the price of them, what they are worth: the Targum of Jonathan is, ``the owner of the pit shall pay the silver, he shall return to its owner the price of the ox or ass:''

and the dead beast shall be his ; either the owner of the pit; who pays the full value for the ox or ass killed, which seems but reasonable; or ``the injured person as Jarchi, for he says, they reckon or estimate the carcass, and he takes it for the price;'' that is, for part of the price it is valued at.