"Here I am; testify against me before the LORD: whose ox have I taken, or whose donkey have I taken, or whom have I defrauded?" (1 Samuel 12:3). Rabbi Abba bar Kahana said: Theft is so grave that two of the great ones of the world needed to argue in their own defense concerning it — Moses and Samuel. Moses: "I have not taken one donkey of theirs" (Numbers 16:15).
Rabbi Chanina bar Shila and Rabbi Yehoshua of Sikhnin in the name of Rabbi Levi: And what did Moses leave for the swindlers and the thieves? Rather, Moses said: When Israel were journeying from station to station, I did not say to a single one of them, "Take this vessel in your hand," or "Take this vessel upon your donkey." I carried and bore the load myself, as you say, "And Moses took his wife and his sons and set them upon the donkey" (Exodus 4:20).
Rabbi Yudan said: The great one of the generation, when he goes to attend to the needs of the community — from whom should he take the donkey? Should it not be from that of the community? But here, "And Moses took his wife and his sons" (ibid.).
Rabbi Levi said: As the first redeemer, so the last redeemer. Just as the first redeemer — "And Moses took his wife and his sons and set them upon the donkey" — so too the last redeemer: "lowly and riding upon a donkey" (Zechariah 9:9).
"And I will restore it to you" (1 Samuel 12:3). Rabbi Yose said: Samuel was very wealthy, for had they claimed it of him, he had the means in his hand to make restitution, as you say, "And I will restore it to you."
"And they said, You have not defrauded us... And he said to them, The LORD is witness against you" (ibid. 12:4–5). It is not written "witnesses" but rather "And he said: witness." The Holy One, blessed be He, said to them: You testify about him concerning that which is revealed, and I testify about him concerning that which is hidden.