Mesorat%20hashas for Shevuot 5:2

שְׁבוּעַת הַפִּקָּדוֹן כֵּיצַד. אָמַר לוֹ, תֶּן לִי פִקְדוֹנִי שֶׁיֵּשׁ לִי בְיָדֶךָ, שְׁבוּעָה שֶׁאֵין לְךָ בְיָדִי, אוֹ שֶׁאָמַר לוֹ אֵין לְךָ בְיָדִי, מַשְׁבִּיעֲךָ אָנִי, וְאָמַר אָמֵן, הֲרֵי זֶה חַיָּב. הִשְׁבִּיעַ עָלָיו חֲמִשָּׁה פְעָמִים, בֵּין בִּפְנֵי בֵית דִּין וּבֵין שֶׁלֹּא בִּפְנֵי בֵית דִּין, וְכָפַר, חַיָּב עַל כָּל אַחַת וְאֶחָת. אָמַר רַבִּי שִׁמְעוֹן, מַה טַּעַם, מִפְּנֵי שֶׁיָּכוֹל לַחֲזֹר וּלְהוֹדוֹת:

The oath over a pledge. How so? If one said to him: "Give me my pledge that you have," (and he said:) "I swear that I do not have it," or: "I do not have it," and the first said: "I beswear you," and he said: "Amen," he is liable. If he beswore him five times, whether before beth-din or not before beth-din, he is liable for each one. R. Shimon said: Why so? For he can go back and admit it [after he denies it, so that with each oath, he is denying money.]

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