Sheep are important symbolically in Christianity because Christ is often referred to as the Lamb of God, who was sent down to earth to be sacrificed (like a sacrificial lamb) for the redemption of mankind. Thus, in The Second Shepherds’ Play, the stolen sheep that Mak and Gill wrap in swaddling clothes represents the Christ-Child, whom the shepherds later visit in the stable in Bethlehem. Medieval audiences would have immediately connected the sheep disguised as a baby to the baby Jesus, the Lamb of God who is described in the Bible as being wrapped in swaddling clothes. The sheep thus serves as a symbol that brings together the farcical parts of the play and the solemn religious story of the Nativity and the promise of salvation that Christ represents. Sheep and shepherds are also important in Christian typography because Christ is sometimes described as the Good Shepherd guiding his flock toward salvation. 

Throughout the play, the shepherds’ willingness to bring gifts evokes their sense of charity toward others. Although poor and hungry themselves, they resolve to give money as a gift to Mak’s newborn to help the family since they already have so many children to feed.