And if it be stolen from him, he shall make restitution unto the owner thereof.

Matthew Henry's Concise Commentary

22; 1 - 31 Judicial laws. - The people of God should ever be ready to show mildness and mercy, according to the spirit of these laws. We must answer to God, not only for what we do maliciously, but for what we do heedlessly. Therefore, when we have done harm to our neighbour, we should make restitution, though not compelled by law. Let these scriptures lead our souls to remember, that if the grace of God has indeed appeared to us, then it has taught us, and enabled us so to conduct ourselves by its holy power, that denying ungodliness and wordly lusts, we should live soberly, righteously, and godly in this present world, Titus 2:12. And the grace of God teaches us, that as the Lord is our portion, there is enough in him to satisfy all the desires of our souls.

Matthew Henry's Whole Bible Commentary

Verses 7-15

These laws are,

I. Concerning trusts, v. 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, if it appear that it was not by any fault of the trustee, the owner must stand to the loss, otherwise he that has been false to this trust must be compelled to make satisfaction. The trustee must aver his innocence upon oath before the judges, if the case was such as afforded no other proof, and they were to determine the matter according as it appeared. This teaches us, 1. That we ought to be very careful of every thing we are entrusted with, as careful of it, though it be another's, as if it were our own. It is unjust and base, and that which all the world cries shame on, to betray a trust. 2. That there is such a general failing of truth and justice upon earth as gives too much occasion to suspect men's honesty whenever it is their interest to be dishonest. 3. That an oath for confirmation is an end of strife, Heb. 6:16. It is called an oath for the Lord (v. 11), because to him the appeal is made, not only as to a witness of truth, but as to an avenger of wrong and falsehood. Those that had offered injury to their neighbour by doing any unjust thing, yet, it might be hoped, had not so far debauched their consciences as to profane an oath of the Lord, and call the God of truth to be witness to a lie: perjury is a sin which natural conscience startles at as much as any other. The religion of an oath is very ancient, and a plain indication of the universal belief of a God, and a providence, and a judgment to come. 4. That magistracy is an ordinance of God, designed, among other intentions, to assist men both in discovering rights disputed and recovering rights denied; and great respect ought to be paid to the determination of the judges. 5. That there is no reason why a man should suffer for that which he could not help: masters should consider this, in dealing with their servants, and not rebuke that as a fault which was a mischance, and which they themselves, had they been in their servants' places, could not have prevented.

II. Concerning loans, v. 14, 15. If a man (suppose) lent his team to his neighbour, if the owner was with it, or was to receive profit for the loan of it, whatever harm befel the cattle the owner must stand to the loss of: but if the owner was so kind to the borrower as to lend it to him gratis, and put such a confidence in him as to trust it from under his own eye, then, if any harm happened, the borrower must make it good. Let us learn hence to be very careful not to abuse any thing that is lent us; it is not only unjust, but base and disingenuous, inasmuch as it is rendering evil for good; we should much rather choose to lose ourselves than that any should sustain loss by their kindness to us. Alas, master! for it was borrowed, 2 Ki. 6:5.