Exodus 22:1

(1) If a man shall steal an ox, or a sheep.—The flocks and herds of the Israelites constituted their principal property, and hence cattle-stealing is taken as the representative of theft in general.

And kill it, or sell it.—Plainly showing persistence and determination.

Five oxen . . . four sheep.—The principle of the variation is not clear. Perhaps the theft of an ox was regarded as involving more audacity, and so more guilt, in the thief.