What does Exodus 21:37 mean?

If someone steals a cow or a sheep and then kills it or sells it, they have to pay back five cows for every cow they took, or four sheep for every sheep. Exodus 21:37 - Modern Text Bible

(This law sets out how much a thief owes if they steal and get rid of livestock. The repayment is much higher than what was stolen, to make up for the loss and discourage theft.)