Exodus 22:1: “If a man shall steal an ox, or a sheep, and kill it, or sell it; he shall restore five oxen for an ox, and four sheep for a sheep.”
Here we find the elementary principle of restitution. Restitution means means returning the item stolen or destroyed or the equivalent value thereof, plus a fine equal in value to the thing stolen or destroyed. The restitution must be commensurate to the offense, and the penalty must also be commensurate to the offense (Ex 21:23-26). In capital offenses, capital punishment is mandatory.