Quoting%20commentary for Shevuot 74:20

אמר רב פפי משמיה דרבא אימא סיפא זה הכלל כל המשלם על פי עצמו חייב ושאינו משלם על פי עצמו פטור זה הכלל לאתויי מאי לאו לאתויי גנבת את עבדי

in deposit or loan - this limits; or any thing about which he hath sworn<span class="x" onmousemove="('comment',' Lev. V, 24.');">²⁷</span> - this again amplifies; since it amplifies, limits, and amplifies, it includes all. What does it include? It includes all things: and what does i exclude? It excludes bonds.<span class="x" onmousemove="('comment',' Which are most dissimilar to the examples ('limitations') given by Scripture: but it does not exclude land. R. Eliezer therefore holds that he who robs a field, which was later flooded, must recompense the owner.');">²⁸</span> And the Rabbis expound 'generalisations and specifications': and lie unto his neighbour - this generalises; in deposit or loan or robbery - this specifies; or any thing about which he hath sworn - this again generalises; since it generalises, specifies, and generalises, you may include only that which is similar to the specification: just as the specification is clearly movable and intrinsically money so everything which is movable and intrinsically money [may be included], but exclude lands,<span class="x" onmousemove="('comment',' The Rabbis thus hold that land cannot be stolen.');">²⁹</span> which are not movable, and exclude slaves, which have been likened to lands, and exclude bonds, which, though they are movable, are not intrinsically money. - [Now, shall we say that] he who makes them liable agrees with R'Eliezer,<span class="x" onmousemove="('comment',' R. Eleazar, as is concluded above, holds that witnesses who, adjured to bear witness to a land claim, deny testimony on oath, are liable to bring an offering. He will therefore agree with R. Eliezer who holds that land may be stolen and is in the same category as other goods.');">³⁰</span> and he who exempts them agrees with the Rabbis?<span class="x" onmousemove="('comment',' R. Johanan who exempts the witnesses will agree with the Rabbis that land cannot be stolen.');">³¹</span> - He said to him:<span class="x" onmousemove="('comment',' R. Abbahu said to R. Jeremiah.');">³²</span> No! He who makes them liable agrees with R'Eliezer; but he who exempts them, may tell you that in this even R'Eliezer agrees,<span class="x" onmousemove="('comment',' Though he holds that land is included in the category of things that may be stolen, and must be returned in the state it was at the time of the robbery (or the owner recompensed) , he agrees that there is no liability to bring an offering for a false oath in a land claim, for with reference to oath Scripture says: of all things about which he hath sworn falsely . . he hall bring his guilt offering; this implies that an offering is not brought for all things, but of all things: of excludes something, i.e., land, because land is (after bonds) least similar to the particulars mentioned by Scripture. gcah rat kfn');">³³</span> for Scripture say's, 'of all', and not, 'all'.<span class="x" onmousemove="('comment',' Lev. V, 24: .');">³⁴</span> R'Papa said in the name of Raba: Our Mishnah too is evidence,<span class="x" onmousemove="('comment',' In support of R. Johanan that there is no liability to bring an offering for an oath in respect of a land claim.');">³⁵</span> for it states: 'THOU HAST STOLEN MY OX,' AND THE OTHER SAYS, 'I HAVE NOT STOLEN IT.' - 'I ADJURE THEE,' AND HE RESPONDS, 'AMEN!' HE IS LIABLE. - Now, 'Thou hast stolen my slave' it does not state. What is the reason? is it not because a slave is likened to land, and an offering is not brought for a denial of a hypothecary pledge of lands? - Said R'Pappi in the name of Raba: Say the final clause: THIS IS THE PRINCIPLE: WHENEVER HE PAYS ON HIS OWN ADMISSION, HE IS LIABLE; AND WHEN HE DOES NOT PAY ON HIS OWN ADMISSION, HE IS EXEMPT. - This is the principle: What does this include?<span class="x" onmousemove="('comment',' The principle is obvious from the previous examples; the Mishnah, in stating this clause, therefore wishes us to infer something additional.');">³⁶</span> Does it not include [the case where he claims], 'Thou hast stolen my slave'?<span class="x" onmousemove="('comment',' For here also the thief pays on his own admission; hence, in his case too, he is liable to bring an offering for a false oath.');">³⁷</span>

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