Shevuos 8:2-3

Shevuos 8:2

If someone asked an unpaid watchman to return his ox, only to be told that it died, and it turned out that the ox had in fact been injured, captured, stolen or lost, or if the watchman told him that it had been injured when it had really died, or was captured, stolen or lost, or if the watchman said that it was captured when it had really died or was injured, stolen or lost, or if he said it was 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 watchman says “amen,” then if he later confesses, he is exempt from bringing a sacrifice (because a sacrifice is only brought when a watchman uses a false oath to escape payment).

Shevuos 8:3

Let’s say that the owner asks for his ox and the unpaid watchman replies that he has no idea what the owner is talking about when in reality the ox had died, or was injured, captured, stolen or lost. If the owner imposes an oath and the watchman says “amen,” he is exempt from bringing an offering (as in the cases in the previous mishnah). If the owner asks for his ox and the watchman replies that it was lost, so the owner imposes an oath to which the watchman says “amen,” and then witnesses testify that the watchman had eaten the ox, he must pay the value of the ox. If he confessed on his own, he pays the value of the ox plus an additional fifth, plus he must bring a guilt offering. If the owner asks for his ox and the watchman replies that it was stolen, so he imposes an oath to which the watchman says “amen,” and then witnesses testify that the watchman had stolen it, he must pay twice the value of the ox. If he confessed on his own, he pays the value of the ox plus an additional fifth, plus he must bring a guilt offering.