Exodus 22:12

10“If a man delivers to his neighbor a donkey, an ox, a sheep, or any animal to keep, and it dies or is injured, or driven away, no man seeing it;

11the oath of the LORD shall be between them both, he has not put his hand on his neighbor’s goods; and its owner shall accept it, and he shall not make restitution.

12But if it is stolen from him, the one who stole shall make restitution to its owner.

13If it is torn in pieces, let him bring it for evidence. He shall not make good that which was torn.

14“If a man borrows anything of his neighbor’s, and it is injured, or dies, its owner not being with it, he shall surely make restitution.