Reference for Shevuot 8:6

הֵיכָן שׁוֹרִי, אָמַר לוֹ אֵינִי יוֹדֵעַ מָה אַתָּה סָח, וְהוּא שֶׁמֵּת אוֹ נִשְׁבַּר אוֹ נִשְׁבָּה אוֹ נִגְנַב אוֹ אָבַד. מַשְׁבִּיעֲךָ אָנִי, וְאָמַר אָמֵן, חַיָּב. אָמַר לַנּוֹשֵׂא שָׂכָר וְהַשּׂוֹכֵר הֵיכָן שׁוֹרִי, אָמַר לוֹ מֵת, וְהוּא שֶׁנִּשְׁבַּר אוֹ נִשְׁבָּה. נִשְׁבָּר, וְהוּא שֶׁמֵּת אוֹ נִשְׁבָּה. נִשְׁבָּה, וְהוּא שֶׁמֵּת אוֹ נִשְׁבַּר. נִגְנָב, וְהוּא שֶׁאָבַד. אָבַד, וְהוּא שֶׁנִּגְנַב. מַשְׁבִּיעֲךָ אָנִי, וְאָמַר אָמֵן, פָּטוּר. מֵת אוֹ נִשְׁבַּר אוֹ נִשְׁבָּה, וְהוּא שֶׁנִּגְנַב אוֹ אָבַד. מַשְׁבִּיעֲךָ אָנִי, וְאָמַר אָמֵן, חַיָּב. אָבַד, אוֹ נִגְנָב, וְהוּא שֶׁמֵּת אוֹ נִשְׁבַּר אוֹ נִשְׁבָּה. מַשְׁבִּיעֲךָ אָנִי, וְאָמַר אָמֵן, פָּטוּר. זֶה הַכְּלָל, כָּל הַמְשַׁנֶּה מֵחוֹבָה לְחוֹבָה וּמִפְּטוֹר לִפְטוֹר וּמִפְּטוֹר לְחוֹבָה, פָּטוּר. מֵחוֹבָה לִפְטוֹר, חַיָּב. זֶה הַכְּלָל, כָּל הַנִּשְׁבָּע לְהָקֵל עַל עַצְמוֹ, חַיָּב. לְהַחְמִיר עַל עַצְמוֹ, פָּטוּר:

(If one said to a borrower:) "Where is my ox?" And he said: "I don't know what you are talking about," when, in reality, it had died or been broken or seized or stolen or lost — "I beswear you," and he answered: "Amen," he is liable, [having denied money. For if he had admitted (the truth) he would have been liable.] If he said to a paid watcher or to a hirer: "Where is my ox?" And he said: "It died," when, in reality, it had been broken or seized — "It was broken," when, in reality, it had died or been seized — "It was seized," when, in reality, it had died or been broken — "It was stolen," when, in reality, it had been lost — "It was lost," when, in reality, it had been stolen — "I beswear you," and he answers: "Amen," he is exempt. [For if he had admitted the truth, he would not have paid. Likewise, with "It was stolen," when, in reality it had been lost," or vice versa, he is exempt, for he shifts from one liability to another and does not deny money with this oath.] It was lost or stolen," when, in reality, it had died or been broken or seized — "I beswear you," and he answers: "Amen," he is exempt, [for he shifts from non-liability (for payment) to liability, and loses by his oath.] This is the rule: Whoever shifts from liability to liability, from non-liability to non-liability, or from non-liability to liability is exempt (from the offering); from liability, to non-liability, he is liable. This is the rule: Whoever swears to decrease his (monetary) liability is liable (for the offering); to increase it, he is exempt.

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