Misphatim: Stolen Animals

If a person steals a sheep or an ox and is caught, the court will order him to repay double what he stole [Shemos 22:6]. If before he is caught he is able to slaughter or sell the animal then the court will order him to pay more than double. He will have to pay five times the amount for each ox and four times the amount for each sheep [Shemos 21:37).

If a thief stole 20 oxen and 15 sheep and slaughtered 12 of the oxen and 7 of the sheep.

Question: What is the total number of animals that the court would order him to repay? 

Answer: 

20 oxen

8 x 2 = 16

12 x 5 = 60

15 sheep

8 x 2 = 16

7 x 4 = 28

Total 110