Is a person liable for the death of another if they witness them in a situation of peril (mahleka) but fail to rescue them despite having the ability?

Primary text

If a person observes another in peril and is capable of saving them but refrains from doing so, no liability for compensation is incurred upon the observer. This is because the observer did not cause the death, nor did they become the means of destruction. Liability is not due, similar to a situation where the observer was unaware of the victim's condition. This scenario is distinguished from the case of withholding necessary food/drink because in the latter, the possessor actively withheld something that the needy person was entitled to under duress, thereby becoming the cause of death through their own transgression (fi'l). In the case of non-rescue, the observer commits no act that becomes a direct cause of destruction.