Who holds the accepted testimony when the lender and borrower disagree on the agreed destination?

Primary text

If the lender states the loan was for Tabariyah, and the borrower states it was for Jerusalem, the statement of the lender is accepted. This view is held by Al-Shafi'i and the Ashab al-Ra'y (Hanafi school). The basis for this ruling is that the lender is the defendant in the claim, so the oath rests upon the defendant, based on the saying of the Prophet: 'The oath is upon the defendant.'