Reference for Bava Metzia 3:1
הַמַּפְקִיד אֵצֶל חֲבֵרוֹ בְּהֵמָה אוֹ כֵלִים, וְנִגְנְבוּ אוֹ שֶׁאָבְדוּ, שִׁלֵּם וְלֹא רָצָה לִשָּׁבַע, שֶׁהֲרֵי אָמְרוּ שׁוֹמֵר חִנָּם נִשְׁבָּע וְיוֹצֵא, נִמְצָא הַגַּנָּב, מְשַׁלֵּם תַּשְׁלוּמֵי כֶפֶל. טָבַח וּמָכַר, מְשַׁלֵּם תַּשְׁלוּמֵי אַרְבָּעָה וַחֲמִשָּׁה. לְמִי מְשַׁלֵּם, לְמִי שֶׁהַפִּקָּדוֹן אֶצְלוֹ. נִשְׁבַּע וְלֹא רָצָה לְשַׁלֵּם, נִמְצָא הַגַּנָּב, מְשַׁלֵּם תַּשְׁלוּמֵי כֶפֶל, טָבַח וּמָכַר, מְשַׁלֵּם תַּשְׁלוּמֵי אַרְבָּעָה וַחֲמִשָּׁה. לְמִי מְשַׁלֵּם, לְבַעַל הַפִּקָּדוֹן:
If one deposited with his neighbor a beast or vessels, and they were stolen or lost, and he (the neighbor) paid, not wishing to swear [the oath of the watchers (Shemoth 22:10), whereby he could have exempted himself, if he had sworn that he had not been derelict and had not "sent forth his hand" against it], for they said that one who watches gratis (shomer chinam) swears and is exempt — If the thief were found, he pays kefel. If he slaughtered and sold it, he pays four and five. To whom does he pay? To the one it (the animal) was deposited with. [For since he paid, he acquired all of its payments. And even if he did not pay, but only said in beth-din: "I shall pay," he acquires all of its payments, whether kefel or four and five.] If he swore, not wishing to pay, if the thief were found, he pays kefel. If he slaughtered and sold it, he pays four and five. To whom does he pay? To the owner of the deposit.