Shevuot 49 - Siyum Masechet Shevuot

For the text of the Hadran ceremony, click here. For more information about What is a Siyum, click here. Siyum Masechet Shevuot is dedicated by Raquel & Joe Bijou in loving memory of our dearest Grandpa Richard Cohen. Naftali ben Yosef HaKohen. "You always cherished family and valued learning. By completing this masechet, we have accomplished both. We love and miss you deeply, and we hope to continue fulfilling many more mitzvot in your memory." If one watches an item belonging to another (shomer), there are different levels of responsibility, depending on whether the shomer was paid/not paid or one borrowed or rented an object. When a shomer takes a false oath regarding the item, if the lie either didn't change the level of responsibility or created an obligation instead of providing an exemption, then there is no liability since there were no financial repercussions from the lie. However, even though one is exempt from liability for an oath concerning a deposit, Rav rules that the person is still liable for an oath of expression. Shmuel disagrees. What is the basis of their debate?