The guardian who has lost something left in his protection can take an oath or pay back the value of the item that's been lost. Or in this case, when there are witnesses that the watched item was stolen. The burden of oath switches parties - and sometimes, they both swear. And then the question is, which swears first. Plus, the case of giving jewels to another person for safekeeping. Which carries its own drama. Also, a series of interesting cases once the property is seized. For example, creditor to creditor, as compared to an heir or a buyer. Plus, a new mishnah! Including borrowing and le sing cows, with all the responsibility involved.