Shevuos 8:4-5

Shevuos 8:4

Let’s say that someone goes up to a person in the street and says, “Where’s my ox that you stole?” The accused replies that he didn’t steal it but witnesses testify that he did. In such a case, the convicted thief must pay twice the value of the ox. If he slaughtered or sold the ox, he must pay four or five times its value (four times for a sheep and five times for an ox – these are collective referred to as “fourfold and fivefold payments”). If the thief saw witnesses coming to testify so he confessed to stealing the ox but he denied slaughtering or selling it, then he only pays the value of the ox.

Shevuos 8:5

If the owner of an ox asked a borrower to return it, only to be told that it had died, when in reality it had been injured, captured, stolen or lost, or if the borrower said that it had been injured when it had really died, or was captured, stolen or lost, or if he said that it had been captured when it had really died, or was injured, stolen or lost, or if he said that it had been stolen, when it had really died, or was injured, captured or lost, or if he said that it was lost when it had really died, or was injured, captured or stolen – in all of these case, if the owner imposes an oath and the borrower says “amen,” then if he later confesses, he is exempt from bringing a sacrifice (because a sacrifice is only brought when a guardian uses a false oath to escape payment).