בְּשָׁעָה שֶׁהָיְתָה שְׁאוּלָה מֵתָה. וְהַלָּה אוֹמֵר: אֵינִי יוֹדֵעַ – חַיָּיב.

or: It died during the period in which it was being borrowed, so that, according to his claim, the borrower is liable to pay for the cow, and the other one, the borrower, says: I do not know what happened, the borrower is liable to pay.

הַשּׂוֹכֵר אוֹמֵר: שְׂכוּרָה מֵתָה, בְּיוֹם שֶׁהָיְתָה שְׂכוּרָה מֵתָה, בְּשָׁעָה שֶׁהָיְתָה שְׂכוּרָה מֵתָה. וְהַלָּה אוֹמֵר: אֵינִי יוֹדֵעַ – פָּטוּר.

If the renter says: The rented cow is the one that died; or: It died on the day that it was being rented; or: It died during the period in which it was being rented, and the other one, the owner of the cow, says: I do not know what happened, the renter is exempt.

זֶה אוֹמֵר: שְׁאוּלָה, וְזֶה אוֹמֵר: שְׂכוּרָה – יִשָּׁבַע הַשּׂוֹכֵר שֶׁשְּׂכוּרָה מֵתָה.

If this owner says with certitude: The borrowed cow is the one that died, and that renter says with certitude: The rented cow is the one that died, then the renter takes an oath that the rented cow is the one that died, and he is then exempt from liability.

זֶה אוֹמֵר: אֵינִי יוֹדֵעַ, וְזֶה אוֹמֵר: אֵינִי יוֹדֵעַ – יַחְלוֹקוּ.

If this one says: I do not know what happened, and that one says: I do not know what happened, then they divide the disputed amount. The bailee is liable to pay for only half the value of the cow.

גְּמָ׳ שָׁמְעַתְּ מִינַּהּ: מָנֶה לִי בְּיָדְךָ, וְהַלָּה אוֹמֵר: אֵינִי יוֹדֵעַ – חַיָּיב.

GEMARA: Conclude from the mishna that in a comparable situation, where one says to another: I have one hundred dinars in your possession, and the other one says: I do not know whether or not I have your money, that the defendant is liable to pay.

לֵימָא תִּהְוֵי תְּיוּבְתָּא דְּרַב נַחְמָן, דְּאִיתְּמַר: ״מָנֶה לִי בְּיָדְךָ״, וְהַלָּה אוֹמֵר: אֵינִי יוֹדֵעַ. רַב הוּנָא וְרַב יְהוּדָה אָמְרִי: חַיָּיב. רַב נַחְמָן וְרַבִּי יוֹחָנָן אָמְרִי: פָּטוּר!

The Gemara suggests: Let us say that it is a conclusive refutation of the opinion of Rav Naḥman. As it was stated that the amora’im disagreed about the following case: With regard to one who approaches another and says: I have one hundred dinars in your possession, and the other says: I do not know, Rav Huna and Rav Yehuda say: The respondent is liable to pay, because he did not deny the claim. Rav Naḥman and Rabbi Yoḥanan say: He is exempt from payment.

כִּדְאָמַר רַב נַחְמָן: כְּגוֹן שֶׁיֵּשׁ עֵסֶק שְׁבוּעָה בֵּינֵיהֶן. הָכָא נָמֵי – כְּגוֹן שֶׁיֵּשׁ עֵסֶק שְׁבוּעָה בֵּינֵיהֶן.

The Gemara refutes this contention: Just as Rav Naḥman says in that context: He is liable to pay only in a case where there is a matter of an oath between them, here too, it is a case where there is a matter of an oath between them. In that case, Rav Naḥman rules that he is liable to pay only if he is already liable to take an oath concerning his denial of part of the claim. Since he does not know if he owes this sum, and he is therefore unable to take the oath he is liable to take, he must pay. In this case as well, since the bailee does not know what occurred, he cannot take an oath, and must pay.

הֵיכִי דָּמֵי עֵסֶק שְׁבוּעָה? כִּדְרָבָא,

The Gemara asks: What are the circumstances of a matter of an oath? The Gemara explains: This in accordance with the statement of Rava,