“Where else?” asked Mr. Rubin.
“In situations where the borrower is likely to possess property of others, he is believed,” explained Rabbi Dayan. “For example, if he manages investments, serves as a salesman, or holds items that are typically rented, there is a reasonable likelihood that in fact the property belongs to others.” (C.M. 99:3)
“Is money the same as other property?” asked Mr. Miller.
“Money is even more problematic for the borrower,” answered Rabbi Dayan. “Even if the money was given by another, if the borrower was expected to use it for himself and substitute other money, it is considered as his. Moreover, the Shach [C.M. 99:2] maintains that whenever the borrower has the right to use the money, even if he didn’t, it is considered his. Others disagree.”
“Thus,” concluded Rabbi Dayan, “the borrower is generally not believed if he withholds property, and certainly cash, without proof.” (See Pischei Choshen, vol. X, 12:30-36)