Exodus 22:10-15

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.

14“When a man borrows an animal from his neighbor, and it is injured or dies while its owner is not there with it, the man must make full restitution.

15If its owner is there with it, the man does not have to make restitution. If it was rented, the loss is covered by its rental price.