Reference for Chullin 277:41

נדר מתה או נגנבה או שאבדה חייב באחריותה

- That is so only where the ox died or the house fell down, then indeed he must make restitution, since they are no more in existence; but where they are in existence, wherever they happen to be, they are still within the Lord's treasury, for it is written: 'The earth is the Lord's and the fullness thereof'.

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