Exodus 22:10-13

10“If a man gives his neighbor a donkey or an ox or a sheep or any [other] animal to keep [for him], and it dies or is injured or taken away while no one is looking,

11then an oath before the Lord shall be made by the two of them that he has not taken his neighbor’s property; and the owner of it shall accept his word and not require him to make restitution.

12But if it is actually stolen from him [when in his care], he shall make restitution to its owner.

13If it is torn to pieces [by some predator or by accident], let him bring the mangled carcass as evidence; he shall not make restitution for what was torn to pieces.