Sefer HaMitzvot, Positive Commandments
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היא שצונו בדין שומר חנם. והוא אמרו יתעלה כי יתן איש אל רעהו כסף. וכבר התבארו דיני מצוה זו בפ"ט מקמא וממציעא וח' משבועות. (ואלה המשפטים, הלכות שאלה ופקדון בחמשה פרקים):
Sefaria Edition 2021, Translated by Rabbi Francis Nataf
That is that He commanded us about the law of the unpaid guardian. And that is His, may He be exalted, saying, "When a man gives to his neigbor money" (Exodus 22:6). And the laws of this commandment have already been explained in Chapter 9 of [Bava] Kamma and of [Bava] Metzia and 8 of Shevuot. (See Parashat Mishpatim; Mishneh Torah, Borrowing and Deposit 1-5.)