113 Shevuot 7/5-8

(5) The shopkeeper on his journal, how so? He should not say to him, it was written on my journal, that you are liable to me two hundred zuz [a silver coin], rather he said to him, give to my child se'atayim [each se'ah is six kav] of wheat, or give to my laborer a sela [worth four dinar] of coins, and he says, I gave [it], and they say, we did not receive, he swears and receives, and they swear and receive. Ben Nanas said, how do they both come and take a vain oath. Rather he receives without an oath, and they receive without an oath.

(6) He said to the shopkeeper, give me fruit for [the value of] a dinar, and he gave it to him, he said to him, give me the dinar, he said to him, he gave it to him, and he placed it in the till, the employer should swear. If he gave him the dinar, he said to him, give me the fruit, he said to him, I gave them to you, and you carried them into your house, the shopkeeper should swear. Rabbi Yehudah says, the one who has the fruit, he has the upper hand. If he said to the money- changer, give me a dinar of coins, and he gave [it] to him, he said to him, give me the dinar, he said to him, I gave it to you and you placed it in the till, the employer should swear. If he gave him the dinar, he said to him, give me the coins, he said to him, I gave it to you, and you threw them into your pouch, the money changer should swear. Rabbi Yehudah says, it is not the way of the money changer to give an issar [a coin worth eight perutah until he takes his dinar.

(7) Just as they said, the one who impairs [the value of] her ketubah [marriage contract] it can only be paid by oath, and one witness testifies that it has been paid, it can only be paid by oath, from mortgaged property or from property of orphans, it can only be paid by oath, and she who collects [her ketubah] not in the presence[ of her husband], it can only be paid by oath. So too orphans, they can only be paid by oath, an oath that our father did not advise us, an oath that our father has not said anything to us, and we did not find [anything] among the documents of father, that this document is paid. Rabbi Yochanan ben Berokah says, even the son who was born after the death of the father, swears and receives. Rabban Shimon ben Gamliel said, if there are witnesses, that the father said at the time of his death, this document has not been paid, he receives without an oath.

(8) And these swear without a claim, the partners, tenant-farmers, administrators, and the woman who does transactions in the house, and the son of the house [member of the household]. If he said to him, what do you claim of me? It is my desire that you swear to me, he is liable. If the partners or tenant-farmers divide, he is not able to make them swear, if the oath was transferred from another claim, they transfer upon him everything. And the Sabbatical year cancels the oath.