Shevuos 6:5-6
Shevuos 6:5
An oath is not imposed regarding servants, documents, real estate and consecrated property. Similarly, double, fourfold and fivefold payments do not apply when these things are stolen, an unpaid watchman does not take an oath regarding them, and a paid watchman does not pay for their loss. Rabbi Shimon says that an oath is imposed for sacred items that one is responsible to replace but not for those that one is not responsible to replace.
Shevuos 6:6
Rabbi Meir says that some things that are attached to the ground are not like land; the Sages disagree. For example, if one person claims to have delivered ten vines full of fruit and the recipient says that there were only five, Rabbi Meir requires him to take an oath. The Sages, however, say that everything attached to the ground is like the ground (and therefore no oath is required). A person only swears about something that has size, weight or number. For example, if a person claimed to have delivered “a house full” of produce or “a purse full” of money and the recipient says, “I do not know how much you delivered, just take what you left,” he is exempt from taking an oath (because the admission doesn’t include a size, weight or number). If one says that he filled the house with grain as high as the ledge and the other replies that he filled it as high as the window, then he is liable to an oath.