For every breach of trust, whether it is for an ox, for a donkey, for a sheep, for a cloak, or for any kind of lost thing, of which one says, ‘This is it,’ the case of both parties shall come before God. The one whom God condemns shall pay double to his neighbor.
9. For all manner of trespass. An action for theft is here permitted, but with a fine attached if any should rashly accuse his neighbor; for else it might be doubted when or for what reasons the restitution of double or quadruple was to be required.
These laws are, I. Concerning trusts, Exo 22:7-13. If a man deliver goods, suppose to a carrier to be conveyed, or to a warehouse-keeper to be preserved, or cattle to a farmer to be fed, upon a valuable consideration, and if a special confidence be reposed in the person they are lodged with, in case these goods be stolen or lost, perish or be damaged...
Commenting on Exodus 22:7-15
For all manner of trespass,.... With respect to what is committed to a man's trust, and it is lost to the owner of it, there must be somewhere or other a trespass committed, either by the person into whose hands it was put, or by a thief that has stolen it from him: whether it be for ox, for ass, for sheep, for raiment, or...