One Who Denies a Deposit Becomes a Robber Liable for Accidents

Rabbi Chiya bar Abba said in the name of Rabbi Yochanan: by Torah law, a stolen object that has been changed returns in its original state, as it is said, 'and he shall restore the robbery' (Leviticus 5:23) - in any case. And if you ask about our Mishnah, that one who robs wood and makes it into vessels pays according to the value at the time of the robbery, that is because of an ordinance for the benefit of penitents. And when Rabbi Yochanan said that the change leaves it in its place [does not acquire it], it is in a case such as one who robbed planed wood and made it into vessels, for that is a change that can revert to its former state. 'And he deals falsely concerning it' - this excludes one who admits to the essential matter. How so? 'You stole my ox,' and he says, 'I did not steal it; what is its nature with you? You sold it to me,' or 'You gave it to me' - one might think he is liable; Scripture says 'and he deals falsely concerning it,' excluding one who admits to the essential matter. And when is that other case taught? Where he said to him, 'Here it is [take it]'; but if it stands in the marsh, no. 'You sold it to me,' 'your father sold it to me' - what admission to the essential matter is there? Where he said to him, 'I did not give you the money; take your ox and go.' 'You gave it to me as a gift,' 'your father gave it to me' - what admission to the essential matter is there? Where he said to him, 'On condition that I would give you peace of soul [serve you], and I did not serve you.' 'I found it straying on the road' - let him say to him, 'You ought to have returned it'; this is where he says, 'I swear I found a lost object and did not know it was yours.' Rav Sheshet said: one who denies a deposit becomes a robber regarding it and is liable for accidents. And the Tanna teaches likewise: 'and he deals falsely concerning it' - we have learned the penalty; from where the prohibition? Scripture says, 'you shall not deal falsely' (Leviticus 19:11). Is this not the penalty regarding money? No, the penalty regarding the oath. For from the latter clause, which says he swore, it follows by implication that the former clause is where he did not swear, for the latter clause teaches, 'and swears falsely - we have learned the penalty; from where the prohibition? Scripture says, 'and you shall not lie' (Leviticus 19:11).' They say: both this and that are where he swore - here where he admitted, there where witnesses came. If witnesses came, he is liable for accidents; if he admitted of his own accord, he is liable for the principal and the fifth and the guilt-offering.