Commentary for Shevuot 98:4

מת או נשבר או נשבה והוא שנגנב או אבד משביעך אני ואמר אמן חייב אבד או נגנב והוא שמת או נשבר או נשבה משביעך אני ואמר אמן פטור

AND HE SAID, 'AMEN,' HE IS LIABLE.<span class="x" onmousemove="('comment',' For he desired to evade payment by his oath, whereas if he admitted the truth he would have had to pay; therefore he brings a guilt-offering.');">⁵</span> [IF HE REPLIED,] 'IT WAS LOST,' OR, 'IT WAS STOLEN,' WHEREAS IT DIED OR WAS INJURED OR CAPTURED; [AND THE OWNER SAID,] 'I ADJURE YOU,' AND HE SAID, 'AMEN,' HE IS EXEMPT.<span class="x" onmousemove="('comment',' For by his oath he is making himself liable to pay, whereas in reality (since it died, etc.) he would have been exempt; he is therefore exempt from a guilt-offering.');">⁶</span>

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