Exodus 22:10-13

“If a man gives his neighbor a donkey, an ox, a sheep, or any animal to keep for him, and it dies or is hurt or is driven away while no one is looking, an oath before the LORD shall be made by the two of them that he has not laid hands on his neighbor’s property; and its owner shall accept it, and he shall not make restitution. But if it is actually stolen from him, he shall make restitution to its owner. If it is all torn to pieces, let him bring it as evidence; he shall not make restitution for what has been torn to pieces.