Exodus 22:3

המצא תמצא IF THE THEFT BE CERTAINLY FOUND IN HIS HAND i. e. in his possession (Mekhilta), he having neither sold it nor slaughtered it he shall pay only double. משור עד חמור WHETHER IT BE AN OX OR AN ASS — Every thing stolen whether it be animate or inanimate comes under the category of things for which two-fold compensation (“kefel”) must be made, for it is said in another verse, (8) “[for every matter of tresspass whether it be for ox, for ass…], for sheep, for raiment or for any lost thing … he shall pay double unto his fellow-man”(Bava Kamma 62b). חיים שנים ישלם means, two living animals (חיים שנים) shall he pay and he shall not give dead animals in payment (Mekhilta) — but either living animals or the value of living animals.

אִֽם־הִמָּצֵא֩ תִמָּצֵ֨א בְיָד֜וֹ הַגְּנֵבָ֗ה מִשּׁ֧וֹר עַד־חֲמ֛וֹר עַד־שֶׂ֖ה חַיִּ֑ים שְׁנַ֖יִם יְשַׁלֵּֽם׃ {ס}        

If the theft be at all found in his hand alive, whether it be ox, or ass, or sheep; he shall restore double.