Bava Metzia 36A

פעמים ששניהם באשם. פעמים שהשוכר בחטאת והשואל באשם, פעמים שהשוכר באשם והשואל בחטאת.

there are times that both are liable to bring a guilt-offering; there are times that the renter is liable to bring a sin-offering and the borrower is liable to bring a guilt-offering; there are times that the renter is liable to bring a guilt-offering and the borrower is liable to bring a sin-offering.

הא כיצד? כפירת ממון ⁠– אשם. ביטוי שפתים ⁠– חטאת.

The Talmud elaborates: How so? One who takes a false oath that involves the denial of a monetary matter is liable to bring a guilt-offering. One who takes a false oath on an utterance of the lips that involves no denial of a monetary debt is liable to bring a sin-offering.

פעמים ששניהם בחטאת ⁠– כגון שמתה כדרכה, ואמרו נאנסה. שוכר דבין כך ובין כך מיפטר פטור בחטאת, שואל דבין כך ובין כך חיובי מיחייב בחטאת.

The Talmud elaborates: There are times that both are liable to bring a sin-offering. This is in a case where the cow died in its typical manner and the renter and the borrower both said that it died due to circumstances beyond his control. A renter, who in any case is exempt from paying whether it died of natural causes or due to circumstances beyond his control, is liable to bring a sin-offering if he took a false oath. A borrower, who in any case is liable to pay regardless of the circumstances of its death, is liable to bring a sin-offering if he took a false oath. In both cases, the oath involved no denial of monetary debt.

פעמים ששניהם באשם ⁠– כגון שנגנבה, ואמרו מתה מחמת מלאכה, דתרוייהו קא כפרי ממונא, דהא מיחייבי, וקא פטרי נפשייהו.

There are times that both are liable to bring a guilt-offering. This is in a case where the cow was stolen from a borrower, and the renter and the borrower both said that it died due to ordinary labor. That is a case where both denied a monetary matter, as they are both liable to pay in a case of theft, and both take an oath on a claim with which they seek to exempt themselves.