Reference for Shevuot 86:6

ורב נחמן אמר אפי' תרתי קתאתי אבד חדא אבד חמש מאה אבד אידך אבד כוליה אבל קתא ונסכא לא נהרדעי אמרי אפילו קתא ונסכא אבד נסכא אבד פלגא אבד קתא אבד כוליה

swears how much it was worth, he means thus: WHO TAKES THE OATH first?<span class="x" onmousemove="('comment',' In the latter part of the first clause (where the oath devolves upon the borrower) to which this question of the Mishnah refers.');">⁸</span> HE WHO HAD THE DEPOSIT,<span class="x" onmousemove="('comment',' Takes the oath that it is not in his possession; he cannot now produce the deposit.');">⁹</span>

Jastrow