If one borrowed a cow, and borrowed it for half a day and hired it for half a day; or borrowed it for one day and hired it for the next; or if he borrowed one cow, and hired another and the cow died if he that lent the cow says: “It was the borrowed cow that died”, [or] “On the day when it was borrowed it died”, [or] “During the time when it was borrowed it died” and the other one says: “I don’t know”, (1) he is liable. If the hirer says, “It is the hired one that died”, [or] “On the day when it was hired it died”, and the other says, “I do not know”, (1) he is not liable. If the one says, “It was borrowed”, and the other says, “It was hired”, (1) the hirer must take an oath that it was the hired one that died. If the one says, “I do not know”, and the other says, “I do not know”, (1) they share in the loss. There are three possible scenarios mentioned in this mishnah 1) Shimon borrows from Reuven a cow for half a day and rents the same cow for the other half of the day; 2) Shimon borrows the cow for one day and hires it on the next day; 3) Shimon borrows from Reuven one cow and rents a different cow. If the cow should die a natural death it will be in Shimon’s best interest that the cow died while it was being hired, since a hirer does not pay in cases of natural death. It will be in Reuven’s best interest if the cow died while being borrowed since borrowers do pay in cases of natural death. Our mishnah delineates the possible claims of Reuven and Shimon and the law in each case. Case a: If Reuven, who lent the cow, claims that he is certain that the cow died while being rented or that the rented cow died and Shimon claims that he doesn’t know, Shimon is liable. This goes according to the general principle that one who claims that he is certain has a stronger claim then one who claims he is not certain (see Steinsaltz reference guide, page 172. Case b: Similarly, if Shimon claims that he is sure that the cow died while being borrowed or that the borrowed cow died and Reuven claims that he does not know, Shimon is exempt. Since Shimon is certain that the borrowed cow died and Reuven doesn’t know, Shimon’s claim is stronger. Case c: If they disagree and each claims that he is certain, Shimon takes an oath that it died while it was being hired and he is exempt from making restitution. This is based on the principle that the burden of proof is upon the plaintiff. Since in this case Reuven is the plaintiff and he cannot prove his claim, Shimon is exempt. Case d: If both claim that they are uncertain then they split the loss of the cow. In this case Shimon will pay Reuven half the value of the cow.