Exodus 22:1

Steal an ox. Verses 1-15 continue the laws relating to the rights of property. The first section, vs. 1-5, has to do with theft. The general principle is set forth that theft is to be punished, if possible, by a fine. In the wilderness the chief property the Israelites possessed was cattle. Since it took more boldness for a thief to carry off an ox than a sheep, the crime bore a heavier penalty.

And kill it. This was considered worse than ordinary stealing, which carried the penalty of a double restoration (see v. 4), for it indicated persistence in wrongdoing. Therefore the offender was to pay more as shown here.