Bible Notes Online - Exodus 22 - ESV
Commentary

v1-15: Stewardship of property. Again, each individual has responsibility for property.

v1-7: Where there is dishonesty, there was a penalty with the restitution; see Luke 19.8, "I restore fourfold".

v8-9: Where there was a dispute, the judges became involved, so that the facts could be established.

v10-15: Similarly, there is the responsibility to look after the property of another.

v16-17: Fornication, sexual immorality in any form, is wrong. The guilty man had to bear the consequences for his action, and take the girl to be his wife.

v18-20: Certain crimes were worthy of death. This includes the first Bible reference to occult practice (sorceress, v18). The Bible consistently condemns the use of any such practices. In some contexts, there are forms of superstition - these fall under the same condemnation. 

v21-24: Strangers, widows, and orphans had to be treated kindly. Ruth was an example of all three, and she received kindness at the hands of Boaz. James 1.27 shows that the New Testament is consistent with this. Scripture frequently commends kindness to the poor.

The mistreatment of the poor was also a serious crime; "I will kill you with the sword..." Such judgment was not delegated to the judges, but was at God's direct intervention.

v25-27: Amongst brothers, no interest charge was to be made, in the situation where money was loaned. The lender was not to make a profit out of the poverty of a brother. Where there is a pledge (guarantee), that must be returned. Just as God is compassionate, so must His people be.

v28: Respect to be shown to all authorities, see 1 Peter 2.17.

v29-30: The first and the best where to be given to God. Don't delay to give the first fruits or the first born to God; always be ready to worship Him.

v31: The people of God had to be holy people. This was to be seen in every aspect of their lives.