Mishnayos Shevuos Perek 8 Mishnah 5

If the owner said to a borrower: Where is my ox? And the borrower said to him: It died, but the truth was that it was injured or captured or stolen or lost; or if he responded: It was injured, but the truth was that it died or was captured or stolen or lost; or if he responded: It was captured, but the truth was that it died or was injured or stolen or lost; or if he responded: It was stolen, but the truth was that it died or was injured or captured or lost; or if he responded: It was lost, but the truth was that it died or was injured or captured or stolen, in any of the above cases, if the owner of the ox said: I administer an oath to you concerning your claim, and the borrower said: Amen, he is exempt from bringing an offering for his false oath, since the oath did not render him exempt from liability to pay. He would have been liable to pay in any case.

אָמַר לַשּׁוֹאֵל הֵיכָן שׁוֹרִי, אָמַר לוֹ מֵת, וְהוּא שֶׁנִּשְׁבַּר אוֹ נִשְׁבָּה אוֹ נִגְנַב אוֹ אָבַד. נִשְׁבָּר, וְהוּא שֶׁמֵּת אוֹ נִשְׁבָּה אוֹ נִגְנַב אוֹ אָבַד. נִשְׁבָּה, וְהוּא שֶׁמֵּת אוֹ נִשְׁבַּר אוֹ נִגְנַב אוֹ אָבַד. נִגְנָב, וְהוּא שֶׁמֵּת אוֹ נִשְׁבַּר אוֹ נִשְׁבָּה אוֹ אָבַד. אָבַד, וְהוּא שֶׁמֵּת אוֹ נִשְׁבַּר אוֹ נִשְׁבָּה אוֹ נִגְנַב. מַשְׁבִּיעֲךָ אָנִי, וְאָמַר אָמֵן, פָּטוּר: