Baba Kamma 79b — Five oxen shall he repay-four plus one, four sheep three plus one. R. Meir stated, Come and see how highly valued is labor by Him-who-spoke and-the-world-came-into-being: the ox, which contributes labor, involves fivefold indemnity, the sheep, which contributes no labor, involves a fourfold indemnity. R. Yohanan b. Zakkai stated, The Holy One Blessed be He was concerned for the self-respect of His creatures. For the ox which walks on its own four feet he repays fivefold, for the sheep which he has to carry on his shoulder he pays fourfold.
Leviticus 19:11 — Do not steal. Do not deny [a rightful claim]. Do not lie to one another.
Tosefta Baba Kamma 10:14 — It is worse to steal from the many than to steal from an individual; for one who steals from an individual can appease him by returning the theft: one who steals from the many, however, cannot [since he does not even know all the people from whom he stole].
Tosefta Baba Kamma 10:15 — Stealing from a non-Jew is worse than stealing from a Jew because of the profanation of God’s name.