Mesorat%20hashas for Shevuot 73:12

אמר ליה אי משום הא לא תסייען באומר לויתי ולא לויתי בעדים לויתי ולא לויתי בשטר

- except if he borrowed on a bond or borrowed in the presence of witnesses!<span class="x" onmousemove="('comment',' Since his denial can achieve nothing, he does not bring an offering for his oath. This supports Rabbah.');">³⁶</span> - He said to him: From this you can bring no support to my view. [It refers to a case where] he says, 'I borrowed, but I did not borrow in the presence of witnesses'; 'I borrowed, but I did not borrow on a bond.'<span class="x" onmousemove="('comment',' He does not deny that he owes the money; he merely denies that there were witnesses or that he gave a bond. Therefore, he does not bring an offering for his oath, because his denial is of no material consequence, but he who denies a money claim though there are witnesses would be liable to an offering.');">³⁷</span> How [do we know it refers to such a case]?

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