Sefer HaChinuch ספר החינוך

Not to eat from the meat of an ox that was stoned: Not to eat the meat of an ox that was stoned, even if it was properly slaughtered — once its case is finished, its meat is prohibited. So is it explained in the Mekhilta DeRabbi Yishmael 21:28:2, as it is stated (Exodus 21:28), “and its meat shall not be eaten.” And it is not specifically an ox, but rather any domesticated animal, wild animal or bird, however the Torah stated that which is common.

It is from the roots of the commandment [that it is] in order to establish in our mind that anyone that has a mishap happen through him is distanced and disgusting for God and for people; even if it is inadvertent — like with an animal that has no intelligence — and all the more so, if it is volitional. And when we put our minds to this thing, it will cause us to be very careful in all of our actions, so that a mishap never come from our hands.

From the laws of the commandment is that which they, may their memory be blessed, explained (Bava Kamma 41a) that whether it is a muad (known as likely to cause damage) or a tam (tame), it is stoned for any [person] that it kills, be it a man or a woman or a child or a slave; that we only finish its judgment in front of it owners, if it has owners (Sanhedrin 99b); and [that which] they also said (Sanhedrin 44a) that there are many angles through which the ox kills but is not stoned. And the rest of its details are elucidated in [Bava] Kamma. (See Mishneh Torah, Laws of Forbidden Foods 4.)

And the commandment of the prohibition of its meat is practiced by males and females. And the judgment to stone an ox is only practiced in the Land of Israel by ordained judges in a court of twenty-three [judges]. And one who transgresses it and eats a kazayit of its meat is lashed.