Halakhah for Shevuot 98:3
אמר לנושא שכר והשוכר היכן שורי א"ל מת והוא שנשבר או נשבה נשבר והוא שמת או נשבה נשבה והוא שמת או נשבר נגנב והוא שאבד אבד והוא שנגנב משביעך אני ואמר אמן פטור
[AND THE OWNER SAID,] 'I ADJURE YOU,' AND HE SAID, 'AMEN,' HE IS EXEMPT. [IF HE REPLIED,] 'IT DIED,' OR, 'IT WAS INJURED,' OR, 'IT WAS CAPTURED,' WHEREAS IT WAS STOLEN OR LOST; [AND THE OWNER SAID,] 'I ADJURE YOU.'
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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