Commentary for Ketubot 175:8
אלא אי אתמר הכי אתמר א"ר זריקא אמר רב יהודה לא שנו אלא שאמרו יתומים אמר לנו אבא לויתי ופרעתי אבל אמרו אמר לנו אבא לא לויתי נפרעין שלא בשבועה שכל האומר לא לויתי כאומר לא פרעתי דמי:
Rather, if it was stated, this is what was stated: R. Zerika stated in the name of Rav Judah. This has been taught only [in a case] where the orphans stated, “Father told us, l have borrowed and paid up.” If, however, they said, “Father told us, I have never borrowed,” [the orphans of the creditor] may exact payment from them without an oath, because one who says, “I have not borrowed” is like one who says, “I have not paid.”
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