Halakhah for Shevuot 98:15
ר"א אומר כולן פטורין משבועת שומרין וחייבין משום שבועת ביטוי חוץ מאיני יודע מה אתה סח דשואל וגניבה ואבידה דנושא שכר ושבשוכר שהוא חייב שהרי כפרו ממון:
But they have already expressed their disagreement on this point once, for it was stated: 'I swear that So-and-so threw a pebble into the sea,' 'I swear that he did not throw [a pebble into the sea]'; Rab says, he is liable, and Samue says, he is exempt. Rab says, he is liable, because it is [applicable] negatively and positively; and Samuel says, he is exempt, because it is not [applicable] in the future!<span class="x" onmousemove="('comment',' 'So-and-so will throw a pebble;' for he does not know what So-and-so will do; supra 25a.');"><sup>17</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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