Any oath, including one incurred by rabbinic law, may be extended to render the person who takes it liable to take an additional oath, except for the oath of a hired worker, which may not be extended, since the hired worker’s oath was instituted only to alleviate the concerns of the employer. Rav Ḥisda says: For everyone, the Sages are not lenient, in that they extend any oath they incur to impose upon them additional oaths, except for a hired worker, for whom they are lenient. The Gemara asks: What is the difference between the rulings of Rav Huna and Rav Ḥisda? The Gemara answers: There is a practical difference between them as to whether the court initiates extending an oath for him, i.e., even when the other litigant has not suggested it, the court extends the original oath to include an oath about other claims.

§ The mishna teaches: The Sabbatical Year abrogates the obligation to take an oath about a debt, just like it abrogates a debt. The Gemara asks: From where is this matter derived? Rav Giddel says that Rav says: It is derived from the fact that the verse states: ''And this is the matter [devar] of the release: Every creditor shall release that which he has lent to his neighbor; he shall not exact it of his neighbor and his brother, because the Lord’s release has been proclaimed'' (Deuteronomy 15:2). Since the word devar also means statement, this teaches that the Sabbatical Year releases, i.e., abrogates, even a statement, i.e., an oath.

MISHNA: There are four types of bailees, to whom different halakhot apply. They are as follows: An unpaid bailee, who receives no compensation for safeguarding the item in his care; and a borrower, who receives an item on loan for his own use without paying a rental fee; a paid bailee, who is paid a salary for safeguarding the deposited item; and a renter, i.e., one who pays a fee for the use of an item or animal.

In the event that one of these bailees is unable to return the deposited item to its owner, the halakha with regard to liability is dependent upon what happened to the item, and upon the type of bailee: An unpaid bailee takes an oath attesting to the fact that he was not negligent with the care of the item and is then exempt from liability for everything, meaning for all types of damage, whether the item was lost, stolen, damaged, or if the animal died. Conversely, a borrower does not have the option of taking an oath, and pays for everything, whether the item was stolen, lost, damaged, or the animal died, even if it was by unavoidable accident.

The halakhot of a paid bailee and a renter are the same: They take an oath concerning an injured animal, and concerning a captured one, and concerning a dead animal, attesting to the fact that these mishaps were not caused by negligence, but rather by unavoidable accident, and then are exempt from liability. But they must pay if the deposit cannot be returned due to loss or theft, even if these were not caused by negligence.

The mishna clarifies: If the owner of an ox said to an unpaid bailee: Where is my ox? And the unpaid bailee said to him: It died, but the truth was that it was injured or captured or stolen or lost; or if the bailee responded: It was injured, but the truth was that it died or was captured or stolen or lost; or if he responded: It was captured, but the truth was that it died or was injured or stolen or lost; or if he responded: It was stolen, but the truth was that it died or was injured or captured or lost; or if he responded: It was lost, but the truth was that it died or was injured or captured or stolen, in any of the above cases, if the owner of the ox then said: I administer an oath to you concerning your claim, and the unpaid bailee said: Amen, he is exempt from bringing a guilt-offering, despite the fact that he took a false oath. The reason is that his false oath did not render him exempt from liability to pay.

If the owner says to an unpaid bailee: Where is my ox? And the unpaid bailee said to him: I do not know what you are talking about, but the truth was that it died or was injured or captured or stolen or lost, and the owner said: I administer an oath to you concerning your claim, and the unpaid bailee said: Amen, he is exempt from bringing a guilt-offering, since he would not have been liable to pay in any of these cases.

But if the owner said to the unpaid bailee: Where is my ox? And the unpaid bailee said to him: It is lost, and the owner said: I administer an oath to you concerning your claim, and the unpaid bailee said: Amen, and then witnesses testify that the bailee consumed it, he pays the owner the principal, since he took the ox for himself. But if there were no witnesses, but after he took the oath he admitted of his own accord that he stole the ox and took a false oath, then he pays the owner the principal and the additional one-fifth payment, and he brings a guilt-offering to achieve atonement, as in any other case where one takes a false oath with regard to a deposit.

Similarly, if the owner said to the unpaid bailee: Where is my ox? And the unpaid bailee said to him: It was stolen, and the owner said: I administer an oath to you concerning your claim, and the unpaid bailee said: Amen, and then witnesses testify that the bailee stole it, he pays double the principal. If he admitted of his own accord that he stole it, then he is exempt from double payment for theft, but pays the principal and the additional one-fifth payment, and brings a guilt-offering to achieve atonement.

If the owner of an ox said to someone in the marketplace, i.e., a stranger who was not a bailee: Where is my ox that you stole? And the accused says: I did not steal it, and then witnesses testify that the accused did steal it, he pays the double payment. If he slaughtered or sold it, he pays the fourfold or fivefold payment. If the accused saw witnesses that were approaching to testify against him, and at that point he said: I admit that I stole the animal but I did not slaughter or sell it, he pays only the principal.

If the owner said to a borrower: Where is my ox? And the borrower said to him: