Exodus 22:1

Therefore the thief being taken pays fourfold, but he that spoils by violence is worse than he that steals. And if this last ought to give fourfold what he stole, the extortioner should give tenfold and much more; and it is much if even so he can make atonement for his injustice; for of almsgiving not even then will he receive the reward. Therefore saith Zacchaeus, "I will restore what I have taken by false accusation fourfold, and the half of my goods I will give to the poor." And if under the law one ought to give fourfold, much more under grace; if he that steals, much more he that spoils by violence. For besides the damage, in this case the in-suit too is great. So that even if thou give an hundredfold, thou hast not yet given the whole.

Some think that the precepts of the Old Testament are stricter than those of the New; but these are certainly deceived by careless consideration. For in the Old Testament, not avarice but robbery is punished. There, property unjustly taken is punished by fourfold restitution. But here this rich man is not blamed for taking what belonged to others, but for not giving what was his own. Nor is it said that he oppressed anyone by violence, but that he exalted himself in the things he had received.

If a man shall steal an ox or a sheep,....

This law teaches us that fraud and injustice, so far from enriching men, will impoverish them: if we unjustly get and keep that which is another's, it will not only waste itself, but it will consume that which is our own. If he was not able to make restitution, he must be sold for a slave,

If a man shall steal - This chapter consists chiefly of judicial laws, as the preceding chapter does of political; and in it the same good sense, and well-marked attention to the welfare of the community and the moral improvement of each individual, are equally evident. In our translation of this verse, by rendering different Hebrew words by the same term in English, we have greatly obscured the sense. I shall produce the verse with the original words which I think improperly translated, because one English term is used for two Hebrew words, which in this place certainly do not mean the same thing. If a man shall steal an ox (שור shor) or a sheep, (שה seh), and kill it, or sell it; he shall restore five oxen (בקר bakar) for an ox, (שור shor), and four sheep (צאן tson) for a sheep (שה seh). I think it must appear evident that the sacred writer did not intend that these words should be understood as above. A shor certainly is different from a bakar, and a seh from a tson. Where the difference in every case lies, wherever these words occur, it is difficult to say. The shor and the bakar are doubtless creatures of the beeve kind, and are used in different parts of the sacred writings to signify the bull, the ox, the heifer, the steer, and the calf. The seh and the tson are used to signify the ram, the wether, the ewe, the lamb, the he-goat, the she-goat, and the kid. And the latter word צאן tson seems frequently to signify the flock, composed of either of these lesser cattle, or both sorts conjoined. As שור shor is used, Job 21:10, for a bull probably it may mean so here. If a man steal a Bull he shall give five Oxen for him, which we may presume was no more than his real value, as very few bulls could be kept in a country destitute of horses, where oxen were so necessary to till the ground. […]