Quoting%20commentary for Bava Kamma 214:4

וא"ר חייא בר יוסף הטוען טענת גנב בפקדון אינו חייב עד שישלח בו יד מאי טעמא (שמות כב, ז) ונקרב בעל הבית אל האלהים אם לא שלח ידו במלאכת רעהו מכלל דאי שלח בה יד מיחייב למימרא דבשלח בה יד עסקינן

R. Hiyya b. Joseph further said: He who [falsely] advances the defence of theft in the case of a deposit would not be liable<span class="x" onmousemove="('comment',' To double payment in the case of perjury. ');">⁸</span> unless he had [first] committed conversion,<span class="x" onmousemove="('comment',' Lit., 'put his hand unto it'; v. Ex. XXII, 7. ');">⁹</span> the reason being that Scripture says: <i>The master of the house shall come near unto the judges to see whether he have not put his hand unto his neighbour's goods</i>,<span class="x" onmousemove="('comment',' Ibid. ');">¹⁰</span>

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