All those who swear by Torah law swear and do not pay. From where do we know this? For the verse says, "and its owner shall accept it and he shall not make restitution" (Exodus 22:10) - the one upon whom it falls to pay, to him belongs the oath. Rav Huna said in the name of Rav: if one says "I have a maneh in your hand," and the other says "you have nothing in my hand," and he swore, and then witnesses came, he is exempt, for it says "and its owner shall accept it and he shall not make restitution" - once the owner has accepted an oath, they no longer pay money. Rava said: Rav Huna's statement stands to reason in the case of a loan, which is given to be spent, but a deposit stands in the domain of its owner. And Rav said: even in the case of a deposit, for when the verse was written, it was written about a deposit. But Rav cited a verse! The verse comes to teach the rule that all who swear by Torah law swear and do not pay.
Those Who Swear and Therefore Do Not Pay
Yalkut Shimoni on Torah 346:19
כָּל הַנִּשְׁבָּעִין שֶׁבַּתּוֹרָה נִשְׁבָּעִין וְלֹא מְשַׁלְּמִין, מִנָּלָן, דַּאֲמַר קְרָא וְלָקַח בְּעָלָיו וְלֹא יְשַׁלֵּם, מִי שֶׁעָלָיו לְשַׁלֵּם, לוֹ שְׁבוּעָה. אֲמַר רַב הוּנָא אֲמַר רַב, מָנֶה לִי בְּיָדְךָ, וְהַלָּה אוֹמֵר אֵין לְךָ בְּיָדִי, וְנִשְׁבַּע, וּבָאוּ עֵדִים, פָּטוּר, שֶׁנֶּאֱמַר וְלָקַח בְּעָלָיו וְלֹא יְשַׁלֵּם, כֵּיוַן שֶׁקִּבְּלוּ הַבְּעָלִים שְׁבוּעָה, שׁוּב אֵין מְשַׁלְּמִין מָמוֹן. אֲמַר רָבָא, מִסְתַּבְּרָא מִלְּתָא דְּרַב הוּנָא בְּמִלְוֶה, דִּלְהוֹצָאָה נִתְּנָה, אֲבָל פִּקָּדוֹן בִּרְשׁוּתֵיהּ דְּמָרָא קָאִי. וְרַב אֲמַר, אֲפִלּוּ בְּפִקָּדוֹן, דְּכִי כְּתִיב קְרָא, בְּפִקָּדוֹן כְּתִיב. וְהָא רַב קְרָא קָאֲמַר, קְרָא, לְכָל הַנִּשְׁבָּעִין שֶׁבַּתּוֹרָה נִשְׁבָּעִין וְלֹא מְשַׁלְּמִין הוּא דְּאֲתָא.