Reference for Shevuot 80:10

ה"ה דאפילו כלים וכלים נמי פטור והא קמשמע לן דהודה במקצת כלים חייב אף על הקרקעות מאי קמ"ל זוקקין תנינא זוקקין את הנכסים שיש להן אחריות לישבע עליהן הא עיקר ההיא אגב גררא נסבה

- The reason [he is exempt] in the case of vessels and lands is because for land no oath is imposed; but for vessels, and vessels similar to vessels, and lands he is liable! - [No!] The same rule applies: even in the case of vessels and vessels he is also exempt; but this he teaches us that if he admits a portion of the vessels, he is liable also for the lands. - What does he teach us?

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