This is the main clause of the sentence beginning in verse 33. It is clear that the owner of the pit is the one who is responsible, whether or not he was the one who uncovered it. Good News Translation‘s use of “he” suggests incorrectly that whoever uncovers a cistern is the one responsible, whether he is the owner or not. New Jewish Publication Society’s Tanakh has “the one responsible for the pit,” which means the owner of the cistern. Shall make it good uses a word meaning to pay or to make amends. New Revised Standard Version has “shall make restitution,” and Translator’s Old Testament has “shall compensate.”

He shall give money to its owner means that the owner of the pit shall “pay the money” (Good News Translation) to the owner of the dead animal. Give money is literally “he shall cause silver [money] to return.” Revised English Bible is clear: “he must pay the owner the price of the animal.” And the dead beast shall be his means that the owner of the pit “shall take possession of the dead animal” (Translator’s Old Testament).

Quoted with permission from Osborn, Noel D. and Hatton, Howard A. A Handbook on Exodus. (UBS Helps for Translators). New York: UBS, 1999. For this and other handbooks for translators see here .