What is the ruling concerning claims of non-receipt regarding loans or deposits?

Primary text

If the confessor states, 'He deposited one hundred with me, but I did not receive it,' or 'He loaned me one hundred, but I did not take it,' his statement is accepted if it is connected immediately to the main statement. If the statement is disconnected, it is not accepted. This same principle applies if he states, 'He paid me one hundred in cash, but I did not receive it.' This is the position of Al-Shafi'i.