Exodus 22:11-15

an oath before the Lord shall be taken by the two of them that he has not laid a hand on his neighbor’s property; and its owner shall accept it, and he shall not be compelled to make restitution.

But if it is actually stolen from him, he shall make restitution to its owner.

If it is all torn to pieces, have him bring it as evidence; he shall not be compelled to make restitution for what has been torn to pieces.

“And if someone borrows an animal from his neighbor, and it is injured or dies while its owner is not with it, he shall make full restitution.

If its owner is with it, the borrower shall not be compelled to make restitution. If it is hired, it came by its hire. Various Laws