God here prescribes, that whosoever has inflicted a loss upon another shall make satisfaction for it, although he may not have turned it to his own profit; for in respect to a theft, its profit is not to be considered, but the intention to injure, or other cause of guilt; for it might happen that he who has killed another's ox should not deliberately desire to do him an injury, but in a fit of passion, or from unpremeditated impulse, should nevertheless have inflicted loss upon him. In whatever way, therefore, a man should have committed an offense, whereby another is made poorer, he is commanded to make good the loss. Whence it is clear, that whosoever do not so restrain themselves as to care for a neighbor's advantage as much as for their own, are accounted guilty of theft before God. The object, however, of the law is, that no one should suffer loss by us, which will be the case if we have regard to the good of our brethren.

And he that killeth a beast shall make it good,.... Pay for it, give the value of it, or another as good as that instead of it, as follows:
beast for beast; or "soul for soul"; life for life, that is, a living one for that the life of which is taken away, and one every way as good as that.