What is the liability for a deposited item when the custodian acknowledged its existence during his life, but the item is not found after death, and it is unknown if it was lost or destroyed without wrongdoing?

Primary text

There are two views regarding liability when the custodian acknowledged the deposit during his life, the item is not found after death, and its fate (retention or loss without fault) is unknown. The primary view holds that the custodian is liable for its value because the obligation to return the deposit remains unless it is proven that the obligation to return was voided by loss without wrongful act, which has not been established. Furthermore, ignorance of the specific item is treated as ignorance of its existence, which does not negate the duty to return.