John Calvin on Leviticus 24:18

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.

Exodus 21

Exodus 21:33-36

33. And if a man shall open a pit, or if a man shall dig a pit, and not cover it, and an ox or an ass fall therein;

33. Quum aperuerit quis cisternam, vel foderit quis cisternam, et non cooperuerit eam: cecideritque illuc bos vel asinus:

34. The owner of the pit shall make it good, and give money unto the owner of them; and the dead beast shall be his.

34. Dominns cisternae reddet pecuniam, et restituet domino ejus: et quod mortuum est, erit illius.

35. And if one man’s ox hurt another’s, that he die; then they shall sell the live ox, and divide the money of it; and the dead ox also they shall divide.

35. Si percusserit bos alicujus bovem proximi sui, mortuusque fuerit, tunc vendet bovem vivum, et partientur pretium ejus: mortuum quoque partientur.

36. Or if it be known that the ox hath used to push in time past, and his owner hath not kept him in; he shall surely pay ox for ox; and the dead shall be his own.

36. Quod si notum fuerit bovem esse cornupetam ab heri et nudiustertius, et non custodierit eum dominus ejus, reddendo reddet bovem pro bove, et mortuus erit illius.