Bava Kama10: 6
הַגּוֹזֵל אֶת חֲבֵרוֹ, אוֹ שֶׁלָּוָה הֵימֶנּוּ, אוֹ שֶׁהִפְקִיד לוֹ בַיִּשּׁוּב, לֹא יַחֲזִיר לוֹ בַמִּדְבָּר; עַל מְנָת לָצֵאת בַּמִּדְבָּר, יַחֲזִיר לוֹ בַמִּדְבָּר.
[If] one robs another, or borrows from him, or deposits [something] with him in a settled region, he may not return it to him in the wilderness, on condition that he was going out to the wilderness, he may return it to him in the wilderness.
Bava Kama10: 7
הָאוֹמֵר לַחֲבֵרוֹ: ”גְּזַלְתִּיךָ”, ”הִלְוִיתַנִי”, ”הִפְקַדְתָּ אֶצְלִי”, ”...וְאֵינִי יוֹדֵעַ אִם הֶחֱזַרְתִּי לְךָ אִם לֹא הֶחֱזַרְתִּי לְךָ”, חַיָּב לְשַׁלֵּם. אֲבָל אִם אָמַר לוֹ: ”אֵינִי יוֹדֵעַ אִם גְּזַלְתִּיךָ,” ”אִם הִלְוִיתַנִי,” ”אִם הִפְקַדְתָּ אֶצְלִי,” פָּטוּר מִלְּשַׁלֵּם.
[If] one says to another: “I robbed you,” “You lent me,” [or] “You deposited with me,” ... but I do not know whether I returned [it] to you or whether I did not return [it] to you,“ he is obligated to pay. But if he says to him: “I do not know whether I robbed you,” “whether you lent me,” [or] “whether you deposited with me,” he is exempt from paying.