The oath of deposit applies to both men and women, non-relatives and relatives, those qualified and those disqualified; in court and out of court —- by his own mouth; but [if adjured] by others —- he is not liable unless he denies it in court; [these are] the words of R' Meir. But the Sages say: Whether by his own mouth or whether [adjured] by others, once he denies it —- he is liable.  He is liable for a willful transgression of the oath, as well as for its inadvertent transgression coupled with a willful denial of the deposit, but he is not liable for its inadvertent transgression. Now what is he liable for its willful transgression? A guilt-offering worth [at least two] silver shekels.