Exodus 22:8-11

8If the thief is not found, the owner of the house shall come near to God to show whether or not he has put his hand to his neighbor's property.

9For every breach of trust, whether it is for an ox, for a donkey, for a sheep, for a cloak, or for any kind of lost thing, of which one says, 'This is it,' the case of both parties shall come before God. The one whom God condemns shall pay double to his neighbor.

10"If a man gives to his neighbor a donkey or an ox or a sheep or any beast to keep safe, and it dies or is injured or is driven away, without anyone seeing it,

11an oath by the Lord shall be between them both to see whether or not he has put his hand to his neighbor's property. The owner shall accept the oath, and he shall not make restitution.