There are four kinds of guardians: an unpaid guardian, a borrower, a paid guardian and a hirer. An unpaid guardian may take an oath [that he had not been neglectful] in every case [of loss or damage and be free of liability]. A borrower must make restitution in every case. A paid guardian or a hirer may take an oath if the beast was injured, or taken captive or dead, but he must make restitution if it was lost or stolen.

If he [the owner] said to the unpaid guardian, “Where is my ox?” and he replied to him, “It died,” whereas in reality it was injured or captured or stolen or lost; [Or he replied], “It was injured,” whereas in reality it died or was captured or stolen or lost; [Or he replied,] “It was captured,” whereas in reality it died or was injured or stolen or lost; [Or he replied,] “It was stolen,” whereas in reality it died or was injured or captured or lost; [Or he replied,] “It was lost,” whereas in reality it died or was injured or captured or stolen; [And the owner said,] “I adjure you,” and he said, “amen”, he is exempt [from having to bring a sacrifice for a false oath].

[If the owner said,] “Where is my ox?” and he replied to him, “I do not know what you are talking about,” whereas in reality it died or was injured or captured or stolen or lost, [and the owner said,] “I adjure you,” and he said, “Amen”, he is exempt. [If the owner said,] “Where is my ox?” and he replied to him, “It was lost”; [and the owner said,] “I adjure you”, and he said, “Amen”, and witnesses testify against him that he had consumed it, he pays the principal; if he confessed himself, he pays the principal, a fifth, and brings a guilt-offering. [If the owner said,] “Where is my ox?” and he replied to him, “It was stolen;” [and the owner said,] “I adjure you, and he said, “Amen”, and witnesses testify against him that he himself stole it, he pays double; if he confessed himself, he pays the principal, fifth, and brings a guilt-offering.

If a man said to one in the market, “Where is my ox which you have stolen?” and he replied, “I did not steal it,” and witnesses testified against him that he did steal it, he pays double. If he killed it or sold it, he pays four or five times its value. If he saw witnesses coming nearer and nearer, and he said, “I did steal it, but I did not kill or sell it,” he pays only the principal.

[If the owner said,] “Where is my ox?” and he replied to him, “I do not know what you are talking about,” whereas in reality it died or was injured or captured or stolen or lost; [and the owner said,] “I adjure you,” and he said, “Amen,” he is liable. If he said to a paid guardian, or hirer, “Where is my ox?” and he replied to him, “It died,” whereas in reality it was injured or captured; [Or he replied,] “It was injured,” whereas in reality it died or was captured; [Or he replied,] “It was captured,” whereas in reality it died or was injured; [Or he replied,] “It was stolen”, whereas in reality it was lost; [Or he replied,] “It was lost,” whereas in reality it was stolen; [And the owner said,] “I adjure you,” and he said, “Amen,” he is exempt. [If he replied,] “It died,” or, “It was injured,” or, “It was captured,” whereas in reality it was stolen or lost; [And the owner said,] “I adjure you,” and he said, “Amen,” he is liable. [If he replied,] “It was lost,” or, “It was stolen,” whereas in reality it died or was injured or captured; [And the owner said,] “I adjure you,” and he said, “Amen,” he is exempt. This is the principle: he who [by lying] changes from liability to liability or from exemption to exemption, or from exemption to liability, is exempt; From liability to exemption, is liable. This is the principle: he who takes an oath to make it more lenient for himself, is liable; to make it more stringent for himself, is exempt.