“You have of mine a hundred denarii”, he said to him, “Yes.” The next day he said to him, “Give them to me”, [and he replied,] “I have given them to you,” he is exempt. [If he says,] “Nothing of yours is in my possession,” he is liable. “You have of mine a hundred denarii”, he said to him, “Yes”. [And then he said], “Do not give them to me except before witnesses.” The next day he said to him, “Give them to me;” [and he replied,] “I have given them to you,” he is liable, because he should have given them to him before witnesses.

“You have of mine a litra of gold”, [and he replies], “I have of yours only a litra of silver,” he is exempt. “You have of mine a golden denar”, [and he replies], “I have of yours only a silver denar, or a tresis, or a pundion, or a perutah”, he is liable, for all are one kind of coinage. “You have of mine a kor of grain”, [and he replies], “I have of yours only a letek of beans”, he is exempt. “You have of mine a kor of produce”, [and he replies], “I have of yours only a letek of beans,” he is liable, for beans are included in produce. If he claimed from him wheat, and the other admitted barley, he is exempt. But Rabban Gamaliel makes him liable. If he claims from his neighbor jars of oil, and he admits [his claim to the empty] jars, Admon says, since he admits to him a portion of the same kind as the claim, he must swear. But the sages say, the admission is not of the same kind as the claim. Rabban Gamaliel said, “I approve the words of Admon. If he claims from him vessels and lands, and he admits the vessels, but denies the lands; or admits the lands, but denies the vessels, he is exempt. If he admits a portion of the lands, he is exempt; a portion of the vessels, he is liable because properties for which there is no security bind properties for which there is security to take an oath for them.

No oath is imposed in a claim by a deaf-mute, imbecile, or minor. And no oath is imposed on a minor. But an oath is imposed when a claim is lodged against a minor, or against the Temple’s property.

And these are the things for which no oath is imposed: slaves, bonds, lands, and dedicated objects. [The law of] paying double, or four or five times the value, does not apply to them. An unpaid guardian does not take an oath, and a paid guardian does not pay. Rabbi Shimon says: “For dedicated objects for which he is responsible an oath is imposed and for [dedicated objects] for which he is not responsible an oath is not imposed.

Rabbi Meir says: “There are things which are [attached] to land, but are not like land.” But the sages do not agree with him. How so? [If one says,] “Ten vines laden with fruit I delivered to you” and the other says, “There were only five”; Rabbi Meir makes him take an oath; But the Sages say: “All that is attached to land is like land.” An oath is imposed only for a thing [defined] by size, weight, or number. How so? [If one says,] “A store room full [of produce] I delivered to you,” or “A purse full [of money] I delivered to you” – and the other says, “I do not know; but what you left you may take,” he is exempt. If one says, “[I gave you produce reaching] up to the moulding [above the window],” and the other says, “Only up to the window,” he is liable.

If a man lends [money] to his neighbor on a pledge, and the pledge was lost, and he said to him: “I lent you a sela on it, and it [the pledge] was worth a shekel,” and the other says, “No! You lent me a sela on it, and it was worth a sela”, he is exempt. “I lent you a sela” on it, and it was worth a shekel,” and the other says, “No! You lent me a sela on it, and it was worth three denarii,” he is liable. “You lent me a sela on it, and it was worth two,” and the other says, “No! I lent you a sela on it, and it was worth a sela”,” he is exempt. “You lent me a sela on it, and it was worth two,” and the other says: “No! I lent you a sela on it, and it was worth five denarii,” he is liable. And who takes the oath? He who had the deposit, lest, if the other take the oath, this one may bring out the deposit.