2,685. A Borrower and an Oath of Deposit

Hilchos Shevuos 8:6

One is likewise not liable for an oath of deposit when person A lends his ox to a person B and then asks for it back when the ox has died, but person B claims that it was lost or stolen, making an oath to support his claim. The reason he’s exempt is because he didn’t absolve himself from paying through his denial; as a borrower, he must pay for the animal regardless of whether it died, was stolen, lost or captured. This will be addressed more fully in Hilchos Sh'eila U’fikadon and in Hilchos Schirus, IY”H. He is, however, liable for an oath of expression because he made a false oath. The same is true in all comparable cases.

Hilchos Shevuos 8:7

The general rule is that one is liable for an oath of deposit when he only absolves himself of financial responsibility by denying with an oath. This is so regardless of whether he took the oath on his own or the had the oath imposed upon him and he denied the obligation even if he didn’t say amen.