Exodus 22:10-13

10“When a man gives his neighbor a donkey, an ox, a sheep, or any other animal to care for, but it dies, is injured, or is stolen, while no one is watching,

11there must be an oath before the Lord between the two of them to determine whether or not he has taken his neighbor’s property. Its owner must accept the oath, and the other man does not have to make restitution.

12But if, in fact, the animal was stolen from his custody, he must make restitution to its owner.

13If it was actually torn apart by a wild animal, he is to bring it as evidence; he does not have to make restitution for the torn carcass.