Musannaf Ibn Abi Shayba 13:634

Abu Bakr narrated to us, he said: Jarir narrated to us, from Mughira, from al-Harith, regarding a man who claims an animal that is in the possession of another man, and he says: "It was lost by me." He said: I do not say to the witnesses that he did not sell it and did not gift it. But when the witnesses testify that it is his animal which was lost by him, I make him swear by Allah that he did not sell it and did not gift it.