Kautilya's Arthashastra 4.6.12

4.6.12

"naivam" ity apasāro vā brūyāt, rūpābhigṛhītaḥ parasya dānakāraṇam ātmanaḥ pratigrahakāraṇam upaliṅganaṃ vā dāyakadāpakanibandhakapratigrāhakopadraṣṭṛbhir upaśrotṛbhir vā pratisamānayet //

With regard to the reasons which a person, seized with an article lost by another, assigns as to his having taken the article as a gift from a third person, he shall corroborate them by producing as witnesses not only those who gave and caused to give the article to him, but also those who, being mediators, custodians, bearers, or witnesses, arranged for the transfer of the article.

If he proves his allegation by producing the referee, he shall be let off; or the referee may deny having had any concern in the matter.