Related for Shevuot 6:6

רַבִּי מֵאִיר אוֹמֵר, יֵשׁ דְּבָרִים שֶׁהֵן כַּקַּרְקַע וְאֵינָן כַּקַּרְקַע, וְאֵין חֲכָמִים מוֹדִים לוֹ. כֵּיצַד, עֶשֶׂר גְּפָנִים טְעוּנוֹת מָסַרְתִּי לָךְ, וְהַלָּה אוֹמֵר אֵינָן אֶלָּא חָמֵשׁ, רַבִּי מֵאִיר מְחַיֵּב שְׁבוּעָה. וַחֲכָמִים אוֹמְרִים, כָּל הַמְחֻבָּר לַקַּרְקַע הֲרֵי הוּא כַקַּרְקַע. אֵין נִשְׁבָּעִין אֶלָּא עַל דָּבָר שֶׁבַּמִּדָּה וְשֶׁבַּמִּשְׁקָל וְשֶׁבַּמִּנְיָן. כֵּיצַד, בַּיִת מָלֵא מָסַרְתִּי לָךְ וְכִיס מָלֵא מָסַרְתִּי לָךְ, וְהַלָּה אוֹמֵר אֵינִי יוֹדֵעַ אֶלָּא מַה שֶּׁהִנַּחְתָּ אַתָּה נוֹטֵל, פָּטוּר. זֶה אוֹמֵר עַד הַזִּיז וְזֶה אוֹמֵר עַד הַחַלּוֹן, חַיָּב:

If one lent his neighbor on a pledge, [the lender becomes a shomer sachar for it, whether or not the pledge were taken at the time of the loan. If the pledge were lost or stolen, and it were as much as the (amount of) the debt, the (loss of) the pledge cancels the debt and neither has a claim against the other. If the debt were more than the pledge, the borrower pays the lender the difference. If the pledge were more than the debt, the lender pays the borrower. And if it were lost by accident, in which instance a shomer sachar is not liable, the lender, too, is not liable. He swears that it was lost by accident and collects the entire debt.] — If the pledge were lost: If he said: "I lent you a sela for it, and it (the pledge) was worth a shekel [half a sela]," and the other said: "No, you lent me a sela and it was worth a sela," he is exempt (from an oath). (If one said:) "I lent you a sela for it, and it was worth a shekel," and the other said: "No, you lent me a sela for it and it was worth three dinars," he is liable. [For he admits part of the claim, a sela being four dinars.] (If one said:) "You lent me a sela for it, and it was worth two (selaim)," and the other said: "No, I lent you a sela for it, and it was worth a sela," he is exempt. (If one said:) "You lent me a sela for it, and it was worth two," and the other said: "No, I lent you a sela for it, and it was worth five dinars," he is liable. And who swears [first]? The one who held the pledge. [i.e., The lender, who held the pledge, swears that he no longer has it], lest this one (the borrower) swear, and the other (the lender) produce the pledge. [Since the borrower must swear how much his pledge was worth, and the lender must swear that he does not have the pledge, even if he pays for it, (for we are afraid that he might have "cast his gaze upon it"), beth-din beswear the lender first that he does not have it, and then they beswear the borrower as to its worth, lest the borrower swear first without being particular about its true worth, and the lender then produce the pledge and disqualify him for testimony and oath.]

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