Judge Lord Young said Murrell had carried out a “calculated crime of dishonesty”.
He told the court it was “very difficult to get a clear picture” of what motivated the former SNP chief executive, noting that many of the high-value items were not even used.
Lord Young said: “I cannot identify any factors which caused you to offend, which might be considered to be mitigatory factors.”
He described Murrell’s future employment prospects as “difficult if not impossible” and accepted that the former SNP chief executive was remorseful and presented a minimal risk of re-offending.
The judge said the sentence would have been seven years if Murrell had not pleaded guilty, and noted that the punishment was intended as a deterrent to senior leaders of large organisations who may be tempted to act in a similar way.
The former SNP chief executive will be eligible for parole after he has served half of his sentence – a little over two years and seven months.
He could also be freed earlier under a home detention curfew, with a tag and controls over his movements.