Exodus 22:10-12
10 “If a man gives a donkey, an ox, a sheep or any other animal to his neighbor for safekeeping and it dies or is injured or is taken away while no one is looking,
11 the issue between them will be settled by the taking of an oath before the Lord that the neighbor did not lay hands on the other person’s property. The owner is to accept this, and no restitution is required.
12 But if the animal was stolen from the neighbor, he must make restitution to the owner.