Shevuos8: 6
,,הֵיכָן שׁוֹרִי”? אָמַר לוֹ: ,,אֵינִי יוֹדֵעַ מָה אַתָּה סָח” — וְהוּא שֶׁמֵּת, אוֹ נִשְׁבַּר, אוֹ נִשְׁבָּה, אוֹ נִגְנַב, אוֹ אָבַד; ,,מַשְׁבִּיעֲךָ אֲנִי”, וְאָמַר: ,,אָמֵן!” — חַיָּב. אָמַר לְנוֹשֵׂא שָׂכָר וְהַשּׂוֹכֵר: ,,הֵיכָן שׁוֹרִי”? אָמַר לוֹ: ,,מֵת” — וְהוּא שֶׁנִּשְׁבַּר אוֹ נִשְׁבָּה; ,,נִשְׁבַּר” — וְהוּא שֶׁמֵּת אוֹ נִשְׁבָּה; ,,נִשְׁבָּה” — וְהוּא שֶׁמֵּת אוֹ נִשְׁבַּר; ,,נִגְנַב” — וְהוּא שֶׁאָבַד; ,,אָבַד” — וְהוּא שֶׁנִּגְנַב; ,,מַשְׁבִּיעֲךָ אֲנִי”, וְאָמַר: ,,אָמֵן!” — פָּטוּר. ,,מֵת”, אוֹ ,,נִשְׁבַּר”, אוֹ ,,נִשְׁבָּה” — וְהוּא שֶׁנִּגְנַב אוֹ אָבַד; ,,מַשְׁבִּיעֲךָ אֲנִי”, וְאָמַר: ,,אָמֵן!” — חַיָּב. ,,אָבַד”, אוֹ ,,נִגְנַב” — וְהוּא שֶׁמֵּת, אוֹ נִשְׁבַּר, אוֹ נִשְׁבָּה; ,,מַשְׁבִּיעֲךָ אֲנִי”, וְאָמַר: ,,אָמֵן!” — פָּטוּר. זֶה הַכְּלָל: כָּל הַמְשַׁנֶּה מֵחוֹבָה לְחוֹבָה, וּמִפְּטוּר לִפְטוּר, וּמִפְּטוּר לְחוֹבָה — פָּטוּר; מֵחוֹבָה לִפְטוּר — חַיָּב. זֶה הַכְּלָל: כָּל הַנִּשְׁבָּע לְהָקֵל עַל עַצְמוֹ — חַיָּב; לְהַחְמִיר עַל עַצְמוֹ — פָּטוּר.
[If he said to him,] “Where is my bull?” [and] he replied, “I don't know what you are talking about” —- whereas [in fact] it died, broke a limb, was captured, stolen, or lost; [and he said to him,] “I adjure you,” and he replied, “Amen!” —- he is liable.  [If] one said to a paid shomer or to a renter, “Where is my bull?” [and] he replied, “It died” —- whereas [in fact] it broke a limb or was captured; [or he replied,] “It broke a limb” —- whereas [in fact] it died or was captured; [or he replied,] “It was cap-tured” —- whereas [in fact] it died or broke a limb; [or he replied,] “It was stolen” —- whereas [in fact] it was lost; [or he re-plied,] “It is lost” —- whereas [in fact] it was stolen; [and he said to him,] “I adjure you,” and he replied, “Amen!” —- he is ex-empt.  [But if he replied,] “It died,” “It broke a limb,” or “It was captured” —- whereas [in fact] it was stolen or lost; [and he said to him,] “I adjure you,” and he replied, “Amen!” —- he is liable.  [If he replied,] “It is lost,” or “It was stolen” —- whereas [in fact] it died, broke a limb, or was captured; [and he said to him,] “I adjure you,`' and he replied, “Amen!” —- he is exempt. This is the rule: Whoever changes from one liability to another liability, from one exemption to another exemption, or from an exemption to a liability —- is exempt; from a liability to an exemption —- is liable. This is the rule: Whoever swears to make it more lenient for himself —- is liable; to make it more stringent for himself —- is exempt.