Sforno on Exodus 22:8/ספורנו על שמות כ״ב:ח׳

1אשר יאמר כי הוא זה, also if the accused says “this is the truth,” implying that only part of the accusation is true. This is what is called in Talmudic parlance מודה במקצת, a partial admission.

2עד האלוהים יבא דבר שניהם, both claimant and defendant are to render an oath. It does not matter whether the subject matter under dispute is a loan and whether it has been repaid, or something entrusted for safekeeping; in either case the claim being admitted partially.

3אשר ירשיעון אלוהים ישלם שנים, when the judges convict the guilty party this is equivalent to a conviction for theft, and the penalty is restitution of twice the amount under dispute. A false claim that something had been stolen is equivalent to the person making the claim being judged a thief.