a19:8
bLev 5:16
cNum 5:7
dExod 22:1

‏ Luke 19:8

19:8  a I will give them back four times: Normal restitution for a wrong committed was to add twenty percent to the value of the goods lost (Lev 5:16  b; Num 5:7  c), though the penalty for theft of an animal was four or five times its value (Exod 22:1  d). Zacchaeus apparently regarded his financial gains as theft and promised the required restitution.
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