Commentary for Bava Kamma 126:3

היכן פקדוני אמר לו נגנב משביעך אני ואמר אמן והעדים מעידים אותו שגנבו משלם תשלומי כפל הודה מעצמו משלם קרן וחומש ואשם

[If a man says to another] 'Where is my deposit?', and the bailee says 'It was lost', whereupon [the depositor says], 'I call upon you to swear' and the bailee says, 'So be it',<span class="x" onmousemove="('comment',' Which amounts to an oath; cf. Shebu. 29b. ');">⁵</span> if witnesses testify against him that he himself had consumed it, he has to pay [only] the principal,<span class="x" onmousemove="('comment',' But not double payment, as he did not allege theft. ');">⁶</span>

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