When a man stealeth an ox or a sheep, and killeth or selleth it, five oxen shall he make good for one ox, because he hath hindered him from his ploughing; and four sheep for one, because he hath impoverished him by his theft, and not done service by it.
Why the Thief Pays Five Oxen But Only Four Sheep
Targum Pseudo-Jonathan on Exodus 21:37