Commentary for Shevuot 97:8
היכן שורי אמר לו איני יודע מה אתה סח והוא שמת או נשבר או נשבה או נגנב או אבד משביעך אני ואמר אמן פטור
OR DEATH, BUT PAY FOR LOSS OR THEFT. IF HE [THE OWNER] SAID TO THE UNPAID GUARDIAN, WHERE IS MY OX? ' AND HE REPLIED TO HIM, 'IT DIED,' WHEREAS IT WAS INJURED OR CAPTURED OR STOLEN OR LOST; [OR HE REPLIED], 'IT WAS INJURED,' WHEREAS IT DIED OR WAS CAPTURED OR STOLEN OR LOST; [OR HE REPLIED,] 'IT WAS CAPTURED,' WHEREAS IT DIED OR WAS INJURED OR STOLEN OR LOST; [OR HE REPLIED,] 'IT WAS STOLEN,' WHEREAS IT DIED OR WAS INJURED OR CAPTURED OR LOST; [OR HE REPLIED,] 'IT WAS LOST,' WHEREAS IT DIED OR WAS INJURED OR CAPTURED OR STOLEN; [AND THE OWNER SAID,] 'I ADJURE YOU,' AND HE SAID, 'AMEN', HE IS EXEMPT.<span class="x" onmousemove="('comment',' From a guilt-offering for denying a deposit on oath; for he is liable for an offering only in a case where, if he had admitted the truth, he would have had to make restitution; by his denial on oath, therefore, he wishes to free himself from payment, and if it is found that he has sworn falsely, he brings a guilt-offering and makes restitution, adding also a fifth of its value (Lev. V, 21-26) . In this case of an unpaid guardian, however, he did not, by his denial, wish to exempt himself from payment; for even if he had admitted the truth, he would have been exempt; therefore he does not bring a guilt-offering.');"><sup>11</sup></span>
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