וְאֵלוּ דְּבָרִים שֶׁאֵין נִשְׁבָּעִין עֲלֵיהֶן מִן הַתּוֹרָה. הַקַּרְקָעוֹת וְהָעֲבָדִים וְהַשְּׁטָרוֹת וְהַהֶקְדֵּשׁוֹת. אַף עַל פִּי שֶׁהוֹדָה בְּמִקְצָת אוֹ שֶׁיֵּשׁ עָלָיו עֵד אֶחָד אוֹ שֶׁשָּׁמַר וְטָעַן טַעֲנַת הַשּׁוֹמְרִין הֲרֵי זֶה פָּטוּר. שֶׁנֶּאֱמַר (שמות כב ו) "כִּי יִתֵּן אִישׁ אֶל רֵעֵהוּ" פְּרָט לְהֶקְדֵּשׁ. כֶּסֶף אוֹ כֵּלִים פְּרָט לְקַרְקָעוֹת וְלַעֲבָדִים שֶׁהֻקְּשׁוּ לְקַרְקָעוֹת. וְכֵן יָצְאוּ שְׁטָרוֹת שֶׁאֵין גּוּפָן מָמוֹן כְּכֶסֶף וּכְכֵלִים וְאֵינָן אֶלָּא לָרְאָיָה שֶׁבָּהֶן. וְעַל כֻּלָּן נִשְׁבָּע שְׁבוּעַת הֶסֵּת אִם הָיְתָה שָׁם טַעֲנַת וַדַּאי. חוּץ מִן הַהֶקְדֵּשׁוֹת שֶׁאַף עַל פִּי שֶׁאֵינוֹ חַיָּב עֲלֵיהֶם שְׁבוּעָה מִן הַתּוֹרָה תִּקְּנוּ חֲכָמִים שֶׁיִּשָּׁבַע עֲלֵיהֶם כְּעֵין שֶׁל תּוֹרָה כְּדֵי שֶׁלֹּא יְזַלְזְלוּ בַּהֶקְדֵּשׁוֹת:
An oath is not taken on claims concerning the following according to Scriptural Law: landed property, servants, promissory notes and consecrated property. Even though a defendant admitted a portion of a claim or a witness testified against him, or he served as a watchman and sought to free himself on the basis of one of the claims according to which a watchman is freed of liability, he is not required to take an oath. These concepts are derived from Exodus 22:6, which, with regard to the obligation to take an oath, states: "When a person will give his colleague" - this excludes consecrated property - "money or utensils..." - this excludes landed property. And it excludes servants, which the Torah associated with landed property. It also excludes promissory notes, for their actual substance is not of financial value like money or utensils. They only serve as proof of an obligation. With regard to all of these matters, the defendant must take a sh 'vuat hesset if the plaintiff issues a definite claim with the exception of consecrated property. In that instance, even though a person is not liable to take an oath concerning them according to Scriptural Law, our Sages ordained that the defendant take an oath resembling a Scriptural oath. This requirement was instituted so that people would not treat consecrated property lightly.
