Rashi on Exodus 22:10/רש"י על שמות כ״ב:י׳

1שבעת ה׳ תהיה THEN SHALL THE OATH OF THE LORD BE BETWEEN THEM BOTH — i. e. he (the bailee) must take an oath that the case was as he says (that it died or was injured or captured), and also that he had not previously put forth his hand against it (the object), using it for his own purposes. For if he had thus “put forth his hand” and afterwards some accident, as described, happened to it he is held liable for loss by accident (Bava Metzia 94b), since he has broken the terms of the contract. —

2ולקח בעליו AND THE OWNER OF IT SHALL ACCEPT IT — i. e. shall accept the oath (Bava Kamma 106a),

3ולא ישלם AND HE — the bailee — SHALL NOT PAY HIM (the bailor) anything, not even the capital (קרן).