What will be the Din if someone steals an ox belonging to Hekdesh and Shechts or sells it?
Bava Metzi'a, 57b: He is Patur, because Arba'ah va'Chamishah includes Kefel (double) for stealing, and,as we will see in 22:3, property belonging to Hekdesh is not subject to Kefel. Consequently, it is not subject to Arba'ah va'Chamishah either - since the Torah writes "Arba'ah va'Chamishah", and not Sheloshah ve'Arba'ah.
Why the difference between someone who steals an ox and slaughters or sells it, and someone who steals a Seh (a lamb or a kid-goat)?
Rashi #1 (citing R. Yochanan ben Zakai) and Targum Yonasan: Because, whereas an ox walks on its own, a Seh needs to be carried (causing an embarrassment to the one who carries it on his shoulders); so, Hashem, who sympathizes with His creatures, reduced the Ganav's fine from five times its value to four. 1
Rashi #2 (citing R. Meir), Rashbam and Targum Yonasan: Hashem increased the fine from four times to five by an ox, because someone who steals an ox deprives the owner of work. 2
Why does the Torah repeat "Tachas ha'Shor" and "Tachas ha'Seh"?
What are the connotations of "Arba'ah" and "Chamishah"?
Mechilta: Both "Arba'ah" and "Chamishah" include the one that he stole. 1
See Torah Temimah, note 306.
What are the implicatons of "Tachas ha'Shor" and "Tachas ha'Seh"?
Bava Kama, 67b: It implies that the four or five animals that he pays as K'nas must be the same quality as the one that he stole - he is not permitted to pay a frail animal in lieu of the strong one that he stole.
Why does a Ganav (covert thief) pay more than he stole, but a Gazlan (an open robber) does not?
Rosh: Because, whereas a Ganav tries to deceive both Hashem and people (through stealing covertly), a Gazlan acts without deceit.
Because, as opposed to the Gazlan who is afraid of nobody, the Ganav displays more fear of people than of Hashem, whom he knows, sees everything.
Rashi (citing R. Yochanan ben Zakai) writes that the fine for a Seh is smaller since the Ganav had to carry it on his shoulder and Hashem is concerned about people's honor. The Gemara in Bava Kama, 11b, states that a small animal is acquired through Meshichah because one does not normally it! How can the Gemara argue with R. Yochanan ben Zakai?
Perhaps we rule like R. Meir, who argues with R. Yochanan ben Zakai. Refer to 21:37:1:2 (PF).
It is normal to lead a Seh, but it goes slowly. A thief, on the other hand is afraid of being caught, and carries it, to speed his escape. He would carry also an ox, if he could; a S'tam thief is not strong enough (PF).
QUESTIONS ON RASHI
Rashi writes that the fine for a Seh is smaller because Hashem is concerned about people's honor; the thief had to carry it on his shoulder. When he found a Seh to steal, was he happy, or did he feel shame for carrying it?
Lev Eliyahu (p. 189): The Torah knows what is in one's mind. He feels somewhat bad about this, therefore his punishment is reduced.