שבועת הפקדון. באנשים ובנשים – since the Tanna/teacher [of the Mishnah] taught regarding the oath of testimony (see Tractate Shevuot, Chapter 4, Mishnah 1) that it applies to men, but not to women, he taught here that it applies to everyone.

בקרובים – that the owner of the deposit is a relative of the one with whom the deposit is [placed].

בפני בית דין ושלא בפני ב"ד – if from his own mouth he took an oath, that he uttered an oath from his mouth or answered “amen” after an an oath and afterwards admitted to hit, he is liable for a sacrifice, as it is written (Leviticus 5:21): “by dealing deceitfully with his fellow in the matter of a deposit” of any sort.

ומי אחרים – but he did not answer, “Amen,” as for example, “I impose an oath on you that you restore to me my pledge,” and he said: “I have nothing of yours in my hand,” he is not liable until he denies in the Jewish court.

וחכמים אומרים – And the Halakha is according to the Sages.

וחייב על זדון השבועה (one is liable if he deliberately took a false oath) – as it is not written concerning it, “it is concealed,” deliberate taking of a false oath , that he recalls about he bailment and knws that he is liable a sacrifice for his denial of it.

ועל שגגתה עם זדון הפקדון (or took an oath in error, while deliberately denying bailment) – that he did not know that he is liable a sacrifice for this oath, he remembered that the bailment is with him.

בכסף שקלים – that is purchased with two Selaim, for this is written concerning the ram of the guilt offering (Leviticus 5:15): “convertible into payment by silver by the sanctuary weight, [as a guilt offering].”

מפני שיכוך לחזור ולהודות – after denial, and it is found that in each oath, he denies the money.

שבועה באחרונה – You have nothing in my hand, nor you, nor you,” in an oath, and now there exists an oath for all of them, But the Halakha is not according to Rabbi Eliezer nor according to Rabbi Eliezer nor according to Rabbi Shimon.

אפילו אמר חטה ושעורה וכוסמת – for Rabbi Meir held that a person who makes a claim [in court] of wheat from his fellow, a species of wheat is mentioned, and similarly barley, and similarly spelt, as it is written (Exodus 9:32): “but the wheat and the emmer (a kind of wheat) [were not hurt, for they ripen late].” For it is as if they made the claim of wheat and barley and spelt. But the Rabbis held that one grain/berry of wheat and of barley and of barley is mentioned. But the Halakha is not according to Rabbi Meir.

שאינו משלם קנס על פי עצמו (he does not pay a fine on the basis of his own testimony) – and since he admitted, he is not liable but if he denied it also, he did not deny monetary payment.

אבל משלם בושת ופגם – therefore, he denied the monetary [payment], but it is dispute between the Rabbis and Rabbi Shimon, for Rabbi Shimon holds that when if he said to him: ‘You raped or seduced my daughter,” he can claim a fine from him whose monetary amount is fixed at fifty silver, but he cannot claim from him humiliation and deterioration, whose monetary [figure] is not fixed, for a person will not forego the claim of a definite quantity, and demand something undefined (requiring appraisement) (see Tractate Ketubot 43a), therefore, he has denied a fine and is exempt. But the Rabbis hold that humiliation and deterioration he also claims from him, for a person will not forego something when he admits to it and will not be exempt and when he makes a claim on something when he admits to it, he is exempt; therefore, when he denies it, he has denied him monetary [payment] and he is liable. But the Halakha is not according to Rabbi Shimon.

המית שורך את עבדי – it is a fine, that he pays thirty Selaim, even if it is not worth other a Denar.

אמר לו עבדו הפלת את שיני – it is fine that he should set his servant free because of one of his limbs.