Or HaChaim on Exodus 21:28/אור החיים על שמות כ״א:כ״ח

1 וכי יגח שור את איש, If an ox gore a man, etc. The apparently superfluous word את is explained in Sanhedrin 79. If Shimon intended to kill Reuven but killed Levi instead he is guilty of murder since he intended to murder someone. The words את איש mean any man, even one other than the target. This applies only if the original target had been a human being; if one intended to kill an animal and killed a human being instead, the killer is not culpable for murder (compare Sanhedrin 78).

2ומת, and he dies, this includes delayed death. As long as the death is attributable to the goring, the ox, i.e. his master, is liable. It is worthwhile to compare Rashi in Baba Kama 41 where the Talmud discusses the law of an ox goring and endangering the lives of three people none of whom died from the goring.

3ולא יאכל את בשרו, and its meat may not be consumed. If the owner ate the meat he will receive 39 lashes. He is, however, not punished for enjoying the remains of the animal in other ways, such as the skin, etc., although any use of the remains of the animal is forbidden. This is the reason the Torah has not lumped all these various examples of injuries and fatal injuries together under a single heading.