Reference for Bava Kamma 210:17

ובפלוגתא דהני תנאי דתניא המשביע עד אחד פטור ורבי אלעזר בר' שמעון מחייב

whereas the [other] Master maintained that it is not regarded as directly touching upon money.<span class="x" onmousemove="('comment',' The law of Lev. V, 1 could therefore not apply in the case of one witness. ');">²⁶</span> R. Shesheth said: He who [falsely] denies a deposit is [instantly] considered as if he had misappropriated it, and will therefore become liable for all accidents;<span class="x" onmousemove="('comment',' In accordance with the law applicable to robbers. ');">²⁷</span>

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