Bava Kamma 106 - One Who Swore Falsely May Not Have to Pay (Torts)
If one says to his fellow, "You have my maneh (100 zuz, or $5,000) in your possession," and the other responds, "I do not have anything of yours," - and he swears to that effect, and afterward witnesses come and attest to his guilt, he is exempt from payment:
This is logical regarding a loan, that is given to the borrower to be spent, but it is true even regarding deposit because the quote is about a deposit.