Mechilta: It teaches us that every Shevu'ah listed in the Torah must be made with the Name Havayah. ¹

Rashi: If he did, he will be Chayav even for Onsin. ¹

Da'as Zekenim and Hadar Zekenim (in Pasuk 5, both citing R. Tam): Pasuk 12 states that, if he can bring witnesses [that the animal died be'Oneis] he is Patur and that he does not need to swear that he was not Shole'ach Yad. This implies that even if he was Shole'ach Yad, if he returned it to its place, he is exempt for Onsin that occurred later.

We learn via a Gezeirah Shavah 'Shelichus Yad' 'Shelichus Yad' from Shomer Chinam that he is only Chayav after swearing in Beis-Din, if he took the article for himself and for 'Kol D'var Pesha'. ¹

Mechilta #1: It implies that (the owner must accept the Shevu'ah of) the defendant who swears and is exempt from paying, ¹ and it is not the owner who swears and takes.

Mechilta #2: It implies that the onus of looking after the Neveilah lies on the owner. ²

Teshuvas ha'Rambam: It implies that it is only on money matters that one swears, but not on matters concerning Isur. ³

Shevu'os, 47a: It implies "Bein Sheneihem", 've'Lo Bein ha'Yorshim' - If Reuven says to Shimon 'Your father had a Manah that belonged to my father (that you inherited), and Shimon admits to fifty Sela'im and the other half he does not know, ¹ he is Patur from making a Shevu'ah

Shevu'os 47b: It implies that the Shevu'ah falls on both of them - that the claimant shares in the punishment of the Chilul Hashem involved for having handed over his money to a dishonest person. ²

Mechilta: To preclude (to include - G'ra) where the defendant is suspect on swearing, in which case Beis-Din switch the Shevu'ah ³ to the claimant. ⁴

Mechilta: It implies that the defendant only swears if the claimant demands a Shevu'ah, but that Beis-Din can otherwise not force him to. ⁵

Hagahos Maimoni (in Perek 5 of Hilchos To'en ve'Nit'an, quoting R. Hai Gaon): It precludes a married woman, from swearing - since she is under the jurisdiction of her husband. ⁶