Exodus 22:10-13

10then there must be an oath before Adonai between the two of them, to determine whether or not he has laid his hand on his neighbor’s goods. The owner is to accept it with no restitution.

11But if indeed it was stolen from him, he is to make restitution to the owner.

12If it is torn in pieces, let him bring it as evidence. He is not required to pay for what has been torn to pieces.

13“If a man borrows anything belonging to his neighbor, and it is harmed or dies in the absence of the owner, he must make full restitution.