(Mishnah): If a person deposited money with his friend and the friend tied it into his scarf and threw it over his shoulder (in order to go on a journey); or he gave it to one of his young children and closed them inside the house in a careless way; he is liable since he did not guard it in the regular way of watchmen.

However, if he guarded it in the regular way of watchmen, he is exempt.

(Gemara) - R. Yosi: You can learn from the latter statement that if a person gave his friend jewellery in the market who then gave them to his young children; if they were stolen or lost, he is exempt from payment as it is irresponsible to give jewellery in the marketplace (and he clearly did not intend the recipient to watch them).

When does an unpaid watchman make an oath and become exempt from payment? When he watched in the regular way of watchmen. If he locked the gate correctly or tied the animal correctly; if he put it in his money-belt, if he wrapped them in his headscarf and held it in front of him; if he put them in a box or a cupboard and they were stolen or lost, he is liable.

If there are witnesses that can testify that he did this, he is also exempt from an oath.

But if he locked them or tied them inadequately and threw them behind him, or he put them on his roof and they were stolen, he is liable to pay.

If he put them in a place where he usually puts his own things, if it was a place where there was no danger of theft, he is exempt; otherwise he is liable.