Commentary for Bava Kamma 126:10

דתניא (שמות כב, ז) ונקרב בעל הבית אל האלהים לשבועה אתה אומר לשבועה או אינו אלא לדין נאמר שליחות יד למטה ונאמר שליחות יד למעלה מה להלן לשבועה אף כאן לשבועה

You say that it deals with the thief himself. Why, however, not say that it is not so, but that it deals with a bailee falsely alleging theft? — When it further states, If the thief be not found this gives us the case of a bailee falsely alleging theft, How then can I explain [the verse] If the thief be found unless on the supposition that this deals with the thief himself!<span class="x" onmousemove="('comment',' Who was found to have stolen the deposit, in which case the unpaid bailee is quit and the thief pays double. ');">¹⁶</span> We see at any rate that all agree that [the verse] If the thief be not found deals with a bailee falsely alleging theft. But how is this implied [in the wording of the text]? — Raba said: [We understand the verse to say that] if it will not be found as he<span class="x" onmousemove="('comment',' The bailee. ');">¹⁷</span>

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