Leviticus 24:18

And he that killeth a beast shall make it good; beast for beast.

One who takes the life of another man's animal must make it good by replacing it with an equivalent animal. This requirement shows that the administration of the law lays down definite penalties for wrongs done. The word for the life taken is neh-phesh, used here for the beast or creature itself rather than for a separate soul added to it, so beast conveys its true sense. Its use for living creatures shows that neh-phesh can denote animal life.

The surrounding passage records the first death by stoning, which was inflicted for blasphemy, and it commands death for blasphemy and for murder. The death penalty attached to Sabbath-breaking is the same as that attached to murder, striking parents, blasphemy, idolatry, disobedience to parents, covetousness, and theft, so identity of penalty does not make the Sabbath ceremonial, Jewish, and merely positive rather than moral.

No distinct explanation or application is attached to this verse beyond its place in the week's reading, while the laws and sacrifices of Leviticus as a whole serve as object lessons concerning sin. The slain animals point to Jesus as the Lamb of God who takes away the sin of the world.