Teshuvot Maharam, Prague Edition
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רעב. ושבועת השותפין אי דאו' או דרבנן פשיטא דרבנן היא דהא ליכא שבועה דאו' אלא במודה דמקצת ועוד דאמרי בכולא תלמודא אצטריך קרא למעוטי ספיקא וכ"ש דלא רבתה תורה שבועה לספק.
Rabbi Meir of Rothenburg, his life and his works, by Irving A. Agus. Philadelphia, 1947
Q. Is the oath a partner takes at the request of the other partner(s) [that he did not retain anything belonging to the partnership], required by Biblical law, or is it a rabbinic enactment? A. It is a rabbinic enactment. SOURCES: Pr. 272.