Exodus 22:10-13

10“This is what you must do whenever someone gives his neighbor a donkey, a bull, a sheep, or any other kind of animal to keep for him, and it dies, is injured, or is captured in war, and there are no witnesses.

11The case between them must be settled by swearing an oath to the Lord that the neighbor did not take the other person’s animal. The owner must accept the oath. The neighbor doesn’t have to make up for the loss.

12But if the animal was stolen from the neighbor, he must make up for the owner’s loss.

13If it was killed by a wild animal, he must bring in the dead body as evidence. He doesn’t have to make up for an animal that has been killed.