הַגּוֹנֵּב שׁוֹרוֹ שֶׁל חֲבֵרוֹ וּטְבָחוֹ אוֹ מְכָרוֹ. תְּבָעוֹ בַּעַל הַשּׁוֹר וְאָמַר לוֹ גָנַבְתָּ שׁוֹרִי וְטָבַחְתָּ אוֹ מָכַרְתָּ וְהוּא אוֹמֵר גָּנַבְתִּי אֲבָל לֹא טָבַחְתִּי וְלֹא מָכַרְתִּי וְנִשְׁבַּע הֲרֵי זֶה פָּטוּר מִשְּׁבוּעַת הַפִּקָּדוֹן. שֶׁאִלּוּ הוֹדָה מֵעַצְמוֹ שֶׁטָּבַח אוֹ מָכַר לֹא הָיָה מְשַׁלֵּם תַּשְׁלוּמֵי אַרְבָּעָה וַחֲמִשָּׁה מִפְּנֵי שֶׁהוּא קְנָס כְּמוֹ שֶׁיִּתְבָּאֵר בְּהִלְכוֹת גְּנֵבָה. וְנִמְצָא זֶה כְּמוֹ שֶׁלֹּא כָּפַר מָמוֹן וּלְפִיכָךְ פָּטוּר מִשְּׁבוּעַת הַפִּקָּדוֹן וְחַיָּב בִּשְׁבוּעַת בִּטּוּי שֶׁהֲרֵי נִשְׁבַּע עַל שֶׁקֶר שֶׁלֹּא טָבַח וְהוּא טָבַח:
A person is exempt [from liability for] a sh'vuat hapikadon [in the following situation]: He stole an ox belonging to a colleague and slaughtered it or sold it. His colleague lodged a claim against him, telling him: "You stole my ox and you slaughtered it or sold it." [The defendant] responded: "I stole it, but did not slaughter it or sell it" and took an oath to support his claim. [The reason for his exemption is that] were he to have acknowledged that he slaughtered or sold [the ox] on his own accord, he would not have been required to pay four and five times its worth for this is a fine, as explained in Hilchot Genevah. Thus it is as if he did not deny a financial obligation. Therefore he is exempt [from liability for] a sh'vuat hapikadon, but liable for a sh'vuat bitui, for he took a false oath, saying that he did not slaughter [the ox], when [in fact] he did.
