He shall restore double - In no case of theft was the life of the offender taken away; the utmost that the law says on this point is, that, if when found breaking into a house, he should be smitten so as to die, no blood should be shed for him; Exodus 22:2. If he had stolen and sold the property, then he was to restore four or fivefold, Exodus 22:1; but if the animal was found alive in his possession, he was to restore double.

If the theft be certainly found in his hand alive,.... Or, "in finding be found" (i), be plainly and evidently found upon him, before witnesses, as the Targum of Jonathan; so that there is no doubt of the theft; and it is a clear case that he had neither as yet killed nor sold the creature he had stolen, and to could be had again directly, and without any damage well as it would appear by this that he was not an old expert thief, and used to such practices, since he would soon have made away with this theft in some way or another:
whether it be ox, or ass, or sheep, or any other creature; and even, as Jarchi thinks, anything else, as raiment, goods, &c.
he shall restore double; two oxen for an ox, two asses for an ass, and two sheep for a sheep: and, as the same commentator observes, two living ones, and not dead ones, or the price of two living ones: so Solon made theft, by his law, punishable with death, but with a double restitution (k); and the reason why here only a double restitution and not fourfold is insisted on, as in Exodus 22:1 is, because there the theft is persisted in, here not; but either the thief being convicted in his own conscience of his evil, makes confession, or, however, the creatures are found with alive, and so more useful being restored, and, being had again sooner, the loss is not quite so great.
(i) "inveniendo inventum fuerit", Pagninus, Montanus, Piscator. (k) A. Gell, l. 11. c. 18.

In his hand alive - Not killed, nor sold, as Exodus 22:1, so that the owner recover it with less charge and trouble.