Reference for Shevuot 8:2

אָמַר לְשׁוֹמֵר חִנָּם, הֵיכָן שׁוֹרִי, אָמַר לוֹ מֵת, וְהוּא שֶׁנִּשְׁבַּר אוֹ נִשְׁבָּה אוֹ נִגְנַב אוֹ אָבַד. נִשְׁבָּר, וְהוּא שֶׁמֵּת אוֹ נִשְׁבָּה אוֹ נִגְנַב אוֹ אָבַד. נִשְׁבָּה, וְהוּא שֶׁמֵּת אוֹ נִשְׁבַּר אוֹ נִגְנַב אוֹ אָבַד. נִגְנָב, וְהוּא שֶׁמֵּת אוֹ נִשְׁבַּר אוֹ נִשְׁבָּה אוֹ אָבַד. אָבַד, וְהוּא שֶׁמֵּת אוֹ נִשְׁבַּר אוֹ נִשְׁבָּה אוֹ נִגְנַב. מַשְׁבִּיעֲךָ אָנִי, וְאָמַר אָמֵן, פָּטוּר:

If one said to an unpaid watcher: "Where is my ox?" And he said: "It died," when, in reality, it had been broken or seized or stolen or lost — "It was broken," when, in reality, it had died, or been seized, or stolen or lost — "It was seized," when, in reality, it had died or been broken or stolen or lost — "It was stolen," when, in reality, it had died, or been broken, or seized, or lost — "It was lost," when, in reality, it had died, or been broken or seized or stolen — "I beswear you," and he answered: "Amen," he is exempt (from an offering). [For if he had admitted (the truth), he would have paid nothing, so that there is no denial of money here. And even though he swore falsely, the Torah prescribed an offering only where there is a denial of money. Likewise a judge can impose an oath only where, if he would admit (the claim), he would be liable for payment.]

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