משנה אויף שמות 22:7

If a man makes personal use of a deposit: Bet Shammai holds that he is at a disadvantage whether the value rises or falls. Bet Hillel says: [He must restore the deposit] at its value at the time at which he put it to use. Rabbi Akiva says: [He must restore the deposit] at its value at the time at which it is claimed. One who expresses his intention to use a deposit [for personal use]: Bet Shammai says he is liable [for any subsequent damage to the deposit, as if he had already made use of it]. Bet Hillel says: He is not liable until he actually uses it, as it says (Exodus 22:7): “If he had not put his hand onto his neighbor’s property”. How is this so? If he tilted the jug and took a quarter-log of wine and the jug was then broken, he only pays the quarter-log. If he lifted it and then took a quarter-log and the jug was then broken, he pays for the whole jug.

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.

[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.