Exodus 21:37

חמשה בקר וגו׳ [HE SHALL PAY] FIVE OF THE HERD etc. — Rabban Jochanan ben Zaccai said, “The Omnipresent has much consideration for the honour of His creatures: when an ox — an animal that can walk by itself — has been stolen and sold or slaughtered, in which case the thief had not to degrade himself by carrying it on his shoulder, he has to pay fivefold restitution. In the case of a lamb, however, which he had to carry on his shoulder, he has to pay only the fourfold, because he was forced to degrade himself by carrying it”. Rabbi Meir said, “Come and see how great is the virtue of labour: In the case of the theft of an ox which he (the thief) withdrew from its labour, thereby causing a loss to its owner, he has to repay five oxen, in the case of a lamb which he has not withdrawn from its labour — only four (Bava Kamma 79b). תחת השור … תחת השה FOR THE OX … FOR THE LAMB — The text repeats the words שור and שה unnecessarily (for it would have sufficed to state כי יגנוב איש שור וטבחו או מכרו חמשה בקר ישלם תחתיו וארבע הצאן תחת השה “And if a man shall steal an ox … then he shall pay five of the herd for it, or four sheep in place of the lamb”) to tell you that the rule providing for four-fold and five-fold restitution applies solely to the ox and the lamb (and not to any other cattle) (Bava Kamma 67b).

כִּ֤י יִגְנֹֽב־אִישׁ֙ שׁ֣וֹר אוֹ־שֶׂ֔ה וּטְבָח֖וֹ א֣וֹ מְכָר֑וֹ חֲמִשָּׁ֣ה בָקָ֗ר יְשַׁלֵּם֙ תַּ֣חַת הַשּׁ֔וֹר וְאַרְבַּע־צֹ֖אן תַּ֥חַת הַשֶּֽׂה׃

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.