If the thief be not found
And so no account can be given of the goods deposited, what is become of them, and it becomes a doubtful case whether they have been stolen or embezzled, and there is suspicion of the latter:
then the master of the house shall be brought unto the judges:
here called Elohim, gods, because they were God's vicegerents, and represented him, and acted under his power and authority; and who at this present were Moses, and those that judged the people under him, and afterwards the seventy elders, and all such who in succeeding times were judges in Israel, and bore the office of civil magistrates; before these the master of the house, or the person who had any goods committed to his care, and they were lost, was to be brought and put to his oath, and upon it examined, in order to find out what was become of the goods committed to him: to see whether he has put his hand to his neighbour's goods: took them to himself, made use of them, or disposed of them to his own advantage, and which was no other than a kind of theft.