Talmud Bavli
Talmud Bavli

Halakhah for Shevuot 98:1

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

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 the guilt-offering, for he did not, by his false oath, desire to evade payment, since even if the facts were in accordance with his oath, he would still have had to pay.');"><sup>1</sup></span> [IF THE OWNER SAID,] 'WHERE IS MY OX? ' AND HE REPLIED TO HIM, 'I DO NOT KNOW WHAT YOU SAY,' WHEREAS IT DIED OR WAS INJURED OR CAPTURED OR STOLEN OR LOST; [AND THE OWNER SAID,] 'I ADJURE YOU,' AND HE SAID, 'AMEN,' HE IS LIABLE.<span class="x" onmousemove="('comment',' For a guilt-offering (in addition to paying for the animal) for by his denial he desired to evade payment.');"><sup>2</sup></span>

Sefer HaMitzvot

That is that He commanded us about the law of the [paid guardian] and the renter - since the law of the two of them is the same, as they explained and said (Shevuot 49b), "There are three laws for four [categories of] guardians." And that is His, may He be exalted, saying, "When a man gives to his fellow, etc." (Exodus 22:9). And all the regulations of this commandment have already been explained in Chapter 6 and 8 of [Bava] Kamma, 8 of [Bava] Metzia and 8 of Shevuot. (See Parashat Mishpatim; Mishneh Torah, Borrowing and Deposit 1-5.)
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