Treasury of Scripture
sheep. or, goat. He shall. There is a smaller compensation required in other things and also a disproportion between an ox and a sheep. The reason of the former is, as Maimonides explains it, because money, goods, etc., are better guarded in houses and cities, than cattle in a field; which consequently can be more easily stolen. The reason of the latter seems to be, as it is explained by Bishop Patrick, that an ox was of greater value, and more useful for the purposes of husbandry.
Leviticus 6:1-6 And the LORD spoke to Moses, saying...
Numbers 5:7 Then they shall confess their sin which they have done: and he shall recompense his trespass with the principal thereof...
2 Samuel 12:6 And he shall restore the lamb fourfold, because he did this thing, and because he had no pity.
Proverbs 6:31 But if he be found, he shall restore sevenfold; he shall give all the substance of his house.
Luke 19:8 And Zacchaeus stood, and said to the Lord: Behold, Lord, the half of my goods I give to the poor...
five oxen
Proverbs 14:4 Where no oxen are, the crib is clean: but much increase is by the strength of the ox.