Reference for Shevuot 6:4
אֵין נִשְׁבָּעִין עַל טַעֲנַת חֵרֵשׁ שׁוֹטֶה וְקָטָן, וְאֵין מַשְׁבִּיעִין אֶת הַקָּטָן, אֲבָל נִשְׁבָּעִים לַקָּטָן וְלַהֶקְדֵּשׁ:
And these are things for which one is not besworn: bondsmen, bills, land, and hekdeshoth (dedicated property), [it being written (Exodus 22:8): "For every thing of violation" — general; "for an ox, for an ass, for a lamb, for a garment" — particular; "for every lost object" — reversion to the general. "General-particular-general" — the ruling follows the nature of the particular, viz.: Just as the particular is explicitly something movable and of intrinsic monetary value, so all (to impose oath liability) must be movable and of intrinsic monetary value: to exclude land, which is not movable; to exclude bondsmen, which are likened to land; to exclude bills, which, though movable, are not of intrinsic monetary value (but only corroborative documents). For all of these, one is not besworn. And one is not besworn for hekdesh, it being written (Ibid. 9): "If a man give to his neighbor" — and not (property) of hekdesh.] They are not subject to double payment (kefel), [kefel being paid only for those things which are included in that section as being of the nature of the particular] and they are not (subject to) four and five payment. [For wherever kefel does not obtain, there is no four and five payment. For the absence of kefel makes it a payment of three and four; and the Torah specifies "four and five" payment, and not "three and four."], a shomer chinam (an unpaid watcher) does not swear (for those things) [The only thing to which a shomer chinam is liable is an oath, it being written (Exodus 22:7): "Then the master of the house (the shomer chinam) shall draw near to the judges (to take an oath) that he did not send his hand, etc."; and that section speaks of a shomer chinam. And he is not besworn for bondsmen, land, and bills, it being written (Ibid. 6): "If a man give to his neighbor" — general; "money or vessels" — particular; "to watch" — reversion to the general. "General-particular-general" — The ruling follows the nature of the particular, viz.: Just as the particular is explicitly something movable and of intrinsic monetary value, so all, etc.: to exclude land, which is not movable, etc. And for all of the aforementioned he is not subject to a Torah mandated oath, but he is always liable for a shvuath heseth.], a nosei sachar (a paid watcher) does not pay (for those things). [(He does not pay) for theft and loss for which Scripture makes him liable, viz. (Ibid. 11): "If stolen it shall be stolen from him, he shall pay to its owner." But for bondsmen, land, and bills, he does not pay, it being written in respect to a shomer sachar (Ibid. 9): "If a man give to his neighbor" — general; "an ass or an ox or a lamb or any beast" — particular; "to watch" — reversion to the general, etc., as stated above. "his neighbor" is written both in respect to shomer chinam and shomer sachar, implying his neighbor, and not hekdesh. Shoel (a borrower and socher (a hirer) are not mentioned here to exclude bondsmen, land, bills, and hekdesh. For borrowing generally does not obtain with land and bills; much more so hiring, which cannot apply to bills. Likewise, borrowing and hiring do not obtain with hekdesh, which it is forbidden to borrow or to hire.] R. Shimon says: Kodshim (sanctified objects) which the owner is bound to restore (if they are lost) are subject to an oath; those which he is not bound to restore are not subject to an oath.