Rav Sheshet holds that once one denies a claim regarding an item he was watching, he becomes a robber and is obligated to pay even for accidental damages. Others question his opinion and counter that the change from shomer to robber happens only once he swears falsely. Various sources are brought to question Rav Sheshet but are resolved. Rav learns from the verse “the owner takes and he doesn’t need to pay” that once one swears, even if witnesses come and prove that he was lying, he will no longer need to pay. Various sources are brought to question Rav. As a result of one question on Rav, Rava reinterprets Rav’s statement and limits it to a case where the shomer claimed it was lost, and then swore. He did not admit he was lying but witnesses came and proved he was lying. In that case he does not need to pay. But in any case where he came forward and admitted or in a case where he claimed it was stolen and then witneses came, he would be obligated to pay (as the verses in the Torah clearly state that).