The oath of deposit applies to men and women. To non-relatives and relatives, to those qualified [to bear testimony] and those unqualified; before the Beth Din and not before the Beth Din, [if uttered] from his own mouth; but [if adjured] By the mouth of others, he is not liable unless he denies it before the Beth Din: this is the opinion of a. Meir [T4]; but the Sages say, whether [uttered] from his own mouth or [adjured] By the mouth of others since he denied it, he is liable. And he is liable for the wilful transgression of the oath, and for its unwitting transgression, coupled with wilful [denial of] deposit; but he is not liable for unwitting transgression simply. And to what is he liable for wilful transgression? A guilt offering of [the value of] two shekels of silver.
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