Yerushalmi Bava Kamma 9:7 ירושלמי בבא קמא ט׳:ז׳

MISHNAH: Where is my deposit? He told him ‘it was lost⁸⁹As an unpaid trustee he does not have to pay if it was lost and the trustee never had used it for himself.’. ‘I will make you swear’ and he said ‘amen’⁹⁰This is the oath.. If witnesses testify against him that he ate it, he pays the capital⁹¹As a robber; cf. Note 87.. 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 restitution⁹²For the unpaid trustee who claimed falsely that the deposit was stolen, double restitution is required by Ex. 22:8.. If he confessed on his own, he has to pay the capital, and a fifth, and a reparation sacrifice⁹³Nobody pays multiple restitution on his own confession since a confession is not acceptable in a criminal trial. He pays a fifth and brings the sacrifice for the false oath, Lev. 5:23–25..
He who robbed from his father and swore to him when he¹⁰²The father. died has to pay capital and fifth to his sons or brothers¹⁰³Since the Yerushalmi does not discuss this Mishnah, we do not know whether the intention is that the robber has to pay to the father’s brothers or other sons ot to his own sons or brothers. In any case he cannot obtain atonement as long as a peruṭa from the robbery remains in his hand.. But if he refuses¹⁰⁴He does not want to pay anything to his family., or does not have the money, he takes a loan and the creditors come and make themselves paid¹⁰⁵He takes a loan, pays his obligations, and when the loan comes due directs the creditor to the recipients of his payments. Then he has fulfilled his obligation without losing any of his money..

HALAKHAH: “Where is my deposit? He told him ‘it was lost’,” etc. It was stated⁹⁴Tosephta 11:1; Babli Bava batra51b.: “One does not accept deposits from women, or slaves, or underage children⁹⁵Since usually they have no independent property, one has to suspect that the deposit might be stolen property.. If one accepted from a woman, he should return it to her; if she died, he should return it to her husband⁹⁶Who is her heir.. 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 investment⁹⁷It seems that this sentence should be rearranged as in the Tosephta: “From an underage child, he should make it a safe investment, return it to him (once he reaches the age in which he legally can do business); if he died he should return it to his father.”. 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 interpretation⁹⁸The translation follows the extensive discussion of the expression פירוש לפירושו by S. Lieberman in Tosefta kiFshutah Neziqin, p. 134..” Rebbi Zebida in the name of Rebbi Abba bar Mamal: Only before witnesses⁹⁹Dispositions of a last will which do not follow the general rule should be executed only in the presence of witnesses, to protect the trustee against claims of the legal heirs.. As the following¹⁰⁰Another version of the same story is told in the Babli, Bava batra52a. There, the husband is Abba bar bar Ḥana. This is the correct attribution since Abba bar Ḥana, the elder R. Ḥiyya’s brother, died before the birth of his son, therefore also before his wife. In Halakhah 10:1, “R. Abba bar Ḥana” speaks of “my oncle R. Ḥiyya”. This proves that the person called Abba bar Ḥana in the Yerushalmi is called Abba bar bar Ḥana in the Babli.: 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 death¹⁰¹A statement of Rava in the Babli, Bava batra 175a..