11 the issue between them will be settled by the taking of an oath before the LORD that the neighbor did not lay hands on the other person’s property. The owner is to accept this, and no restitution is required.

Read Exodus 22:11 Using Other Translations

Then shall an oath of the LORD be between them both, that he hath not put his hand unto his neighbour's goods; and the owner of it shall accept thereof, and he shall not make it good.
an oath by the LORD shall be between them both to see whether or not he has put his hand to his neighbor's property. The owner shall accept the oath, and he shall not make restitution.
The neighbor must then take an oath in the presence of the LORD . If the LORD confirms that the neighbor did not steal the property, the owner must accept the verdict, and no payment will be required.