Trespass Against the LORD and the Oath Over a Deposit

'And commits a trespass against the LORD' (Leviticus 5:21). Rabbi Yose the Galilean says: this is to include the offerings of lesser holiness. Ben Azzai says: this is to include the peace-offerings. Abba Yose ben Dostai says: Ben Azzai spoke only of the firstborn. Rabbi Shimon says: whether they are offerings of the highest holiness or offerings of lesser holiness, if one bears responsibility for them, I apply to them 'and deals falsely with his neighbor'; but if one does not bear responsibility for them, I do not apply to them 'and deals falsely with his neighbor.' The Master said: Ben Azzai says this is to include peace-offerings. To exclude what? If you say to exclude the firstborn - now, if you have said that peace-offerings, which require laying-on of hands and libations and the waving of breast and thigh, are his property, is it even a question regarding the firstborn? Rather, Rabbi Yochanan said: to exclude the [animal] tithe. As it was taught: regarding the firstborn it is said, 'it shall not be redeemed' (cf. Numbers 18:17), yet it is sold unblemished while alive [and, when blemished, alive or slaughtered]; regarding the tithe it is said, 'it shall not be redeemed' (Leviticus 27:33), and it is not sold, neither alive nor slaughtered, neither unblemished nor blemished. The oath concerning a deposit applies to men and to women, to the distant and to the near, to the fit and to the disqualified, before a court and not before a court, by his own mouth; but by the mouth of others he is not liable until he denies it before a court - the words of Rabbi Meir. But the Sages say: whether by his own mouth or by the mouth of others, once he has denied it he is liable. He is liable for an intentional false oath, and for an unwitting one combined with intent regarding the deposit, but he is not liable for an unwitting oath alone; and what is he liable to bring for the intentional one? A guilt-offering valued in silver shekels. 'And he deals falsely concerning it' - this excludes one who admits to one of the brothers or one of the partners. 'And swears falsely' - this excludes a borrower by deed or a borrower before witnesses; and it speaks of one who says, 'I borrowed,' or 'I did not borrow by deed,' 'I borrowed,' or 'I did not borrow before witnesses.' From what is taught, 'and he deals falsely concerning it' excludes one who admits to one of the brothers - what is the case? If you say he admitted to him regarding his own share, there is still the denial of the other share; rather, it must be that he admitted to him regarding the whole, saying to them, 'From you I took it, from your fellow I did not take' - for this is a denial of mere words.