Commentary for Ketubot 35:5

דתניא רבי אליעזר בן יעקב אומר פעמים שאדם נשבע על טענת עצמו כיצד מנה לאביך בידי והאכלתיו פרס הרי זה נשבע וזהו שנשבע על טענת עצמו וחכמים אומרים אינו אלא כמשיב אבידה ופטור

For it has been taught: R. Eliezer b. Yaakov says: Sometimes a person has to take an oath because of his own statement. How so? [If one says to his fellow], ‘I owed your father a maneh and I returned to him half,” he must take an oath. And this is [a case] where one takes an oath because of his own statement. But the Sages say: He is only as one who returns a lost thing and he is exempt.

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