[If] one lends another on security, and the security was lost; [if] he says to him, “I lent you a sela on it, and it was worth a shekel,” and the other one says, “Not so, you lent me a sela on it, and it was worth a sela” —- he is exempt. [But if he says,] “I lent you a sela on it, and it was worth a shekel,” and the other one says, “Not so, you lent me a sela on it, and it was worth three dinars” —- he is liable.  [If he says to him,] “You lent me a sela on it, and it was worth two,” and the other one says, “Not so, I lent you a sela on it, and it was worth a sela” —- he is exempt. [But if he says,] “You lent me a sela on it, and it was worth two,” and the other one says, “Not so, I lent you a sela on it, and it was worth five dinars” —- he is liable. Now who swears? The one who had the deposit, lest this one swear, and the other one produce the deposit.