Exodus 22:10-13

“If a man gives to his neighbor a donkey or an ox or a sheep or any beast to keep safe, and it dies or is injured or is driven away, without anyone seeing it, an oath by the LORD shall be between them both to see whether or not he has put his hand to his neighbor’s property. The owner shall accept the oath, and he shall not make restitution. But if it is stolen from him, he shall make restitution to its owner. If it is torn by beasts, let him bring it as evidence. He shall not make restitution for what has been torn.