3,779. Which Debts and Oaths Aren't Canceled

Hilchos Shemittah v’Yoveil 9:7

The preceding halacha (about shemittah canceling oaths) applies to the oaths imposed by the court and similar oaths. In such cases, if the borrower were to admit to the debt, shemittah would cancel it anyway. However, oaths such as those taken by watchmen or partners are not canceled because, if he were to admit to the debt, he would have to pay even after shemittah. Therefore, such a person must still take an oath after shemittah.

Hilchos Shemittah v’Yoveil 9:8

Let’s say that person A gives a loan to person B and then demands payment. Person B denies the debt and continues to do so until shemittah ends. If he admits to the debt after shemittah, or if witnesses come and testify after shemittah that he incurred the debt, the debt isn’t canceled.