Mishnayos Shevuos Perek 5 Mishnah 5

Similarly, in a case where one person accuses another: You stole my ox, and the defendant says: I did not steal your ox, if the claimant replied: I administer an oath to you, and the defendant said: Amen, he is liable to pay for the ox due to the theft and to bring a guilt-offering if he lied, since by his oath he is denying that he owes the value of the ox that he would have to pay if he admitted to stealing it. But in a case where the claimant accuses the defendant of stealing the ox and slaughtering or selling it, and the defendant says: I stole the ox, but I did not slaughter or sell it, and this is a lie, if the claimant replied: I administer an oath to you, and he said: Amen, then the defendant is exempt from the fivefold payment for slaughtering or selling another’s ox, since it is a fine. If the claimant says: Your ox killed my ox, and the defendant lies and says: It did not kill your ox, to which the claimant replied: I administer an oath to you, and he said: Amen, then he is liable for his false oath. But if the claimant says: Your ox killed my Canaanite slave and you are therefore liable to pay me a fine of thirty shekels, and he lies and says: It did not kill your slave, to which the claimant replied: I administer an oath to you, and he said: Amen, then he is exempt, because payment for the slave is a fine. If the claimant said to him: You injured me and caused me a wound, and the defendant says: I did not injure you and I did not cause you a wound, to which the claimant replies: I administer an oath to you, and he said: Amen, he is liable. But if one’s Canaanite slave said to him: You knocked out my tooth, or: You blinded my eye, and you are therefore required to emancipate me, and he says: I did not knock out your tooth, or: I did not blind your eye, to which the slave replies: I administer an oath to you, and he said: Amen, he is exempt from bringing a guilt-offering even though he lied, since the obligation to emancipate one’s slave in these cases is a penalty. This is the principle: For any claim that the defendant would have to pay based on his own admission, he is liable to bring a guilt-offering for taking a false oath concerning that claim. And for any claim that he would not pay based on his own admission but would pay only by the testimony of witnesses, he is exempt from bringing a guilt-offering for taking a false oath concerning that claim.