[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.

All those required by the Torah to swear —-swear and do not pay. But the following swear and collect: the hired laborer, the one who was robbed, the one who was wounded, the one whose opponent is not trusted to swear, and the storekeeper over his account book. The hired laborer, how so? [If] he says to him, “Give me my wages which are in your possession,” [and] he replies, “I gave [them to you],” but this one says, “I did not receive [them]” —- he swears and collects. R' Yehudah says: Only if there is a partial admission. How so? He says to him, “Give me my wages of fifty dinars which are in your possession,” while he replies, “You have [already] received a gold dinar.''