Exodus 22:10-13

10“If someone gives his neighbor a donkey, an ox, a sheep, or any animal to keep for him, and it dies or is injured or is driven away while no one is looking, 11an 1oath before the Lord shall be 2taken by the two of them 3that he has not 4laid a hand on his neighbor’s property; and its owner shall accept it, and he shall not be compelled to make restitution. 12But if it is actually stolen from him, he shall make restitution to its owner. 13If it is all torn to pieces, have him bring it as evidence; he shall not be compelled to make restitution for what has been torn to pieces.