Halakhah sa Exodo 22:10: Mishneh Torah, Hiring, Kitzur Shulchan Arukh & Mishneh Torah, Positive Mitzvot

These are the three laws that apply to them. If the deposit is stolen from the unpaid bailee or it is lost and, of course, if the deposit is lost through force majeure - for example [the deposit] was livestock and it died or was taken captive: [The bailee] swears that he exercised the ordinary care of bailees and is exempt. As is written "And it is stolen from the man's home" (Exodus 22:6); "And the house-holder shall approach God" (Exodus 22:7). The borrower repays [the owner] in all situations, whether the borrowed item is lost, or stolen, or whether there was force majeure e.g. the borrowed animal died or was injured or taken captive, for thus is written about the borrower: "If [the animal] was injured or died and its owner was not with it - he shall pay" (Exodus 22:13). The same law applies to the paid bailee and to the renter. If the object which [the bailee] rented or was paid to guard was stolen or lost - they pay [the owner]. But if there is force majeure - e.g. there was an animal and it died or was injured or taken captive or became afflicted with a fatal disease - [the paid bailee and the renter] swear that it was force majeure and they are exempt. As it is written: "If it dies or is injured or taken captive and there is no witness" (Exodus 22:9) "the oath of the Lord ..." (Exodus 22:10), and it is written: "If it is stolen from him, he must pay its owner..." (Exodus 22:11). In summary: An unpaid bailee takes an oath in every situation. And a borrower pays in all situations, unless it dies while it is working, as will be explained. A paid bailee and a renter pay for a lost or stolen [deposit], but they take an oath in cases of force majeure such as when the animal is injured or taken captive or killed or develops fatal disease. Or if the object is lost in a boat that sinks or is taken by armed bandits or anything like this that is a case of force majeure.

1

If your opponent is obliged to you for an oath, and you realize that he is prepared to swear falsely, Heaven forbid, you should reach the best possible compromise with him, and not permit him to swear falsely, for it is said, "an oath to Adonoy shall be between them."¹⁴Exodus 22:10. And this is expounded to teach, that [the punishment of] the oath rests on both of them.¹⁵Maseches Shavuos 39b.