The storekeeper over his account book, how so? Not that he says to him, “It is written in my account book that you owe me two hundred zuz.” Rather, he said to him, “Give my sons two seahs of wheat,” [or] “Give my workers a sela's worth of maos.” [If] he [now] says, “I gave,” but they say, “We did not collect” —- he swears and collects, and they swear and collect. Said Ben Nannas: How can these come to a vain oath and these come to a vain oath? Rather, he collects without an oath, and they col-lect without an oath.