Our Gemara on Amud Aleph discusses the matter of stolen mitzvos. This is a serious issue and not inconsequential. Rabban Gamliel obligated a person who stole another’s mitzvah to pay ten gold coins! The case was regarding someone who “stole” the mitzvah of covering the blood of a slaughtered bird or wild animal, which is a mitzvah.

The Gemara then wonders, is the ten gold coins for stealing the mitzvah, or for stealing the blessing? If it is the latter, the Gemara reasons that if one stole the opportunity of leading in the Blessing After Meals, he would have to pay 40 gold coins, as it would be ten gold coins for each of the four blessings. The Gemara concludes from an incident involving Rabbi Yehuda HaNasi where the blessings after the meal were valued by him at forty gold coins. Therefore, one who stole the mitzvah of Blessing After Meals would have to pay forty gold coins.

Tosafos asks, since there is also a blessing on the wine after the meal, should it not be five blessings and therefore 50 gold coins?

The Chasam Sofer (Mishpatim 25) offers a clever answer. We know that the severest punishment for theft is four to five times the value, such as if a stolen sheep or ox was sold or slaughtered (Shemos 21:37). There is a dispute in the Gemara (Bava Kamma 79b) between Rabbi Meir and Rabbi Yochanan ben Zakkai to explain the difference between the sheep and the ox:

“The Gemara discusses why there is a fourfold payment for a sheep but a fivefold payment for an ox. Rabbi Meir said: Come and see how great the power of labor is. The theft of an ox, which was forced by the thief to cease its labor, leads to a fivefold payment; whereas the theft of a sheep, which was not forced by the thief to cease its labor, as a sheep performs no labor, leads to only a fourfold payment.

Rabban Yoḥanan ben Zakkai said: Come and see how great human dignity is. The theft of an ox, which walked on its own legs as the thief stole it, leads to a fivefold payment, whereas the theft of a sheep, which the thief carried on his shoulder as he walked, thereby causing himself embarrassment, leads to only a fourfold payment.”

Chasam Sofer says we see that there is a difference between Rabbi Meir and Rabbi Yoḥanan ben Zakkai over what is the baseline fine. According to Rabbi Yoḥanan ben Zakkai the baseline is five times, and we just discount one for the sheep due to the embarrassment. While according to Rabbi Meir, the baseline is four times, but since in the case of the stolen ox he also loses the chance to work, we add one more for the ox to the fine.

Now we need to do a little math. Chasam Sofer reasons as follows: According to tradition, Eliezer gave Rivka a gold bracelet worth 10 gold coins. According to Rashi (Bereishis 24:22), the 10 gold coins were representative of the 10 Commandments. Thus, at its root, each mitzvah is worth one gold coin. However, there also was a doubling of the value of the Shekel for use in sacerdotal matters, see Rashi (Shemos 38:24). So now we are up to two gold coins per mitzvah. If you hold that the fine is five times the value, then you get 10 gold coins for every mitzvah, 5×2. On the other hand, if you hold that the fine is at its base four times the value, then the cost of every mitzvah is actually eight gold coins, 4×2.

Thus, Rabbi Yehuda HaNasi, who was a student of Rabbi Meir, followed his opinion. If so, the baseline for theft is four times. If there are 5 blessings (including the wine), and each lost blessing is then 8 gold coins (4×2), then four times the five blessings (5×8) equals forty.

What the Chasam Sofer does not make clear is how theft of a mitzvah is evaluated on the scale of four to five times, and not like regular theft of objects which are merely double? We could answer simply that it is a kal v’chomer, as how could a mitzvah be worth less than the most valuable possession (cattle) that the Torah saw fit to fine at four to five times? (And it would not be more than that because of Dayo Laba Min Hadin, see Rashi Bamidbar 12:14.) Or, we might add, if the beast stands for productivity (either plowing, milk, or shearing), then surely a mitzvah represents at least as much productivity and at least as much value.