[If] one deposits an animal or utensils with another, and they are stolen or lost, and, not wishing to swear, [the shomer] pays —- for they said: An unpaid shomer [may] swear and be quit —- [if] the thief is found, he pays the twofold payment; [if] he has slaughtered or sold [the animal], he pays the fourfold or fivefold payment. Whom does he pay? The one to whom the deposit was entrusted.  [If] he swore and did not wish to pay —- [if] the thief is found, he pays the twofold payment; [if] he has slaughtered or sold [the animal], he pays the fourfold or fivefold payment. Whom does he pay? The owner of the deposit.

[If] one rents a cow from another and lends it to someone else, and it dies naturally, the renter must swear that it died nat-urally, and the borrower must pay the renter. Said R’ Yose: How does that person do business with another’s cow? Rather, the cow should be returned to the owner.