SHeepe] The Hebrew word is Seh, which comprehendeth lesser sort of cattle, as sheepe, and goats, by way of distinction from the greater sort; Oxen, Camels, &c. For though some kinde of cattle be onely mentioned, others are meant.
kill it or sell it] This aggravates the theft. See Annotat. on verse 4.
five oxen for one] Five with that which was stolne, and but four sheep: because the labour of the ox was to he valued, which while he was kept away, was a losse to the owner, perhaps greater then the price of the sheep. See Proverbs 14:4. And the same proportion might be held betwixt other great and little cattle, as betwixt the horse and the goate.