Tractate Shavuot covers the laws regarding oaths.

The final chapter discusses the “four guardians" – the unpaid custodian, the borrower, the paid custodian, and the renter – and their obligations in the event that harm befalls the item they are safekeeping. This includes the oath that they did not act inappropriately. The chapter's focus is on what consequence (if any) the guardian is liable for in the event that he swears falsely.

It concludes with a statement of Rabbi Elazar: All of them [the guardians], are exempt (from bringing a guilt-offering) for falsely taking the ‘guardian's oath’, but they are liable (to bring a sin-offering) for having (falsely) taken an ‘oath on an utterance’, except for a borrower who says "I do not know what you are talking about," and a paid guardian or a renter who claims that the deposit was stolen or lost, who are liable, as their denial have monetary consequences.