Talmud Bavli
Talmud Bavli

Halakhah for Shevuot 98:2

היכן שורי אמר לו איני יודע מה אתה סח והוא שמת או נשבר או נשבה או נגנב או נאבד משביעך אני ואמר אמן חייב

IF HE SAID TO A PAID GUARDIAN, OR HIRER''WHERE IS MY OX? ' AND HE REPLIED TO HIM, 'IT DIED,' WHEREAS IT WAS INJURED OR CAPTURED; [OR HE REPLIED,] 'IT WAS INJURED,' WHEREAS IT DIED OR WAS CAPTURED; [OR HE REPLIED,] 'IT WAS CAPTURED,' WHEREAS IT DIED OR WAS INJURED;<span class="x" onmousemove="('comment',' A paid guardian and hirer are exempt from payment in any of these cases, therefore they do not bring a guilt-offering, for even if they had admitted the truth they would not have had to pay.');"><sup>3</sup></span> [OR HE REPLIED,] 'IT WAS STOLEN, WHEREAS IT WAS LOST; [OR HE REPLIED,] 'IT WAS LOST,' WHEREAS IT WAS STOLEN;<span class="x" onmousemove="('comment',' In these two cases the paid guardian and hirer must pay; they did not therefore, by their oath, wish to avoid payment, and are therefore exempt from a guilt-offering.');"><sup>4</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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