Matthew Poole and continuators on Exodus 22:9

9 For all manner of trespass , whether it be for oxe, for ass, for sheep, for raiment, or for any manner of lost thing, which another challengeth to be his : the cause of both parties shall come unto the Judges, and whom the Judges shall condemn , he shall pay double unto his neighbour.

To wit, about matters deposited upon trust, and lost, of which alone this place speaks.

Or, when or concerning which he shall say, this is it, viz, the thing that I have lost: Or rather, this is he, to whom I committed it, and whom I suspect and charge as guilty.

Whether the person with whom the things were deposited, if they judged him guilty of Theft, or the depositor, if he were convicted of a false-accusation.