Commentary for Bava Metzia 71:3
פעמים ששניהם בחטאת כגון שמתה כדרכה ואמרו נאנסה שוכר דבין כך ובין כך מיפטר פטור בחטאת שואל דבין כך ובין כך חיובי מיחייב בחטאת
a sin-offering.<span class="x" onmousemove="('comment',' If one swears falsely, profiting thereby, he is liable to a guilt-offering; if he does not profit thereby, thus taking an 'oath of utterance', to a sin-offering] This is deduced from Lev. V, 4 f, 21, 25. ');"><sup>3</sup></span>
Tosafot on Bava Metzia
From here it is possible to prove that the law is like the opnoin that holds that a renter is similar to (in responsibility) a paid watchman.
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Tosafot on Bava Metzia
its also possible to prove from the start of chapter a widow to a kohen Godal (Yevumas 66b) and in chapter the borrower (later in Bava Metzia 97a) in the case of mareimer the son of chanina .....
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