Jerusalem Talmud Bava Kamma 9.7

משנה: אֵיכָן פִּקְדוֹנִי. אָמַר לוֹ אָבַד מַשְׁבִּיעֲךָ אֲנִי וְאָמַר אָמֵן וְהָעֵידִים מֵעִידִין אוֹתוֹ שֶׁאֲכָלוֹ מְשַׁלֵּם אֶת הַקֶּרֶן. הוֹדָה מֵעַצְמוֹ מְשַׁלֵּם קֶרֶן וְחוֹמֶשׁ וְאָשָׁם. אֵיכָן פִּקְדוֹנִי. אָמַר לוֹ נִגְנַב מַשְׁבִּיעֲךָ אֲנִי וְאָמַר אָמֵן וְהָעֵידִים מֵעִידִין אוֹתוֹ שֶׁגְּנָבוֹ מְשַׁלֵּם תַּשְׁלוּמֵי כֶפֶל. הוֹדָה מֵעַצְמוֹ מְשַׁלֵּם קֶרֶן וְחוֹמֶשׁ וְאָשָׁם. הַגּוֹזֵל אֶת אָבִיו וְנִשְׁבַּע לוֹ וָמֵת הֲרֵי זֶה מְשַׁלֵּם קֶרֶן וְחוֹמֶשׁ לְבָנָיו אוֹ לְאֶחָיו וְאִם אֵינוֹ רוֹצֶה אוֹ שֶׁאֵין לוֹ לוֹוֶה וּבַעֲלֵי הַחוֹב בָּאִין וְנִפְרָעִין.

MISHNAH: Where is my deposit? He told him ‘it was lost’. ‘I will make you swear’ and he said ‘amen’. If witnesses testify against him that he ate it, he pays the capital. If he confessed on his own, he has to pay the capital, and a fifth, and a reparation sacrifice. Where is my deposit? He told him ‘it was stolen’. ‘I will make you swear’ and he said ‘amen’. If witnesses testify against him that he stole it, he pays double restitution. If he confessed on his own, he has to pay the capital, and a fifth, and a reparation sacrifice. He who robbed from his father and swore to him when he died has to pay capital and fifth to his sons or brothers. But if he refuses, or does not have the money, he takes a loan and the creditors come and make themselves paid.

הלכה: אֵיכָן פִּקְדוֹנִי. וְאָמַר לוֹ אָבַד כול׳. תַּנֵּי. אֵין מְקַבְּלִין פִּיקָּדוֹן מִנָּשִׁים וַעֲבָדִים וּקְטַנִּים. קִיבֵּל מֵאִשָּׁה יַחֲזִיר לָהּ. מֵתָה יַחֲזִיר לְבַעֲלָהּ. מֵעֶבֶד יַחֲזִיר לוֹ. וְאִם מֵת יַחֲזִיר לְרַבּוֹ. מִקָּטָן יַחֲזִיר לוֹ. מֵת יַחֲזִיר לְאָבִיו. וְעוֹשֶה בָהֶן סְגוּלָּה. וְכוּלָּן שֶׁאָמְרוּ בִשְׁעַת מוֹתָן יִינָתְנוּ לִפְלוֹנִי שֶׁהֵן שֶׁלּוֹ. יַעֲשֶׂה פֵירוּשׁ לְפֵירוּשׁוֹ. רִבִּי זְבִידָא בְשֵׁם רִבִּי בָּא בַּר מָמָל. וּבִלְבַד בְּעֵדִים. כְּהָדָא אִיתַת דְּרִבִּי בָּא בַּר חָנָה מִי דָמְכָא אָמְרָה. אָהֵן קִידּוּשָׁא דִבְרַתִּי. וְהוּא אָמַר. לֵית הוּא אֶלָּא דִידִי. אָתָא עוֹבְדָא קוֹמֵי רַב אָמַר. אֵין אָדָם מָצוּי לְשַׁקֵּר בִּשְׁעַת מִיתָה.

HALAKHAH: “Where is my deposit? He told him ‘it was lost’,” etc. It was stated: “One does not accept deposits from women, or slaves, or underage children. If one accepted from a woman, he should return it to her; if she died, he should return it to her husband. If one accepted from a slave, he should return it to him; if he died, he should return it to his master. From an underage child, he should return it to him, if he died he should return it to his father, and make it a safe investment. If any of these said at the moment of their death, it should be given to X because it is his property, one should follow his interpretation.” Rebbi Zebida in the name of Rebbi Abba bar Mamal: Only before witnesses. As the following: When Rebbi Abba bar Ḥana’s wife was dying, she said, these rings belong to my daughter. But he said no, they are mine. The case came before Rav who said, people are not given to lying at the time of their death.