Rashi on Exodus 22:7/רש"י על שמות כ״ב:ז׳

1אם לא ימצא הגנב IF THE THIEF BE NOT FOUND then this bailee — who is בעל הבית “the owner of the house” for the time being (since the bailment is then in his possession although he is not really its owner) — shall come.

2ונקרב אל AND SHALL APPROACH UNTO THE אלהים — the judges, to put his case against the other and to swear unto him that he has not put forth his hands against his property (Bava Kamma 63b).