Le Lévitique 5:22 Halakha : Sefer HaChinukh

That we do not disavow money that is in our hand from another: That we not disavow that which is deposited into our hand, and about anything that is to us of someone else’s, as it is stated (Leviticus 19:11), “you shall not disavow.” And the explanation came (Shevuot 37b) that the verse is referring to money. And the language of Sifra, Kedoshim, Section 2:3 is: “Since it is stated (Leviticus 5:22), ‘and he disavows it and swears falsely,’ we have learned the punishment. From where is the warning? [Hence,] we learn to say, ‘and you shall not disavow.’” This is also from the commandments about which the intellect testifies.

To not swear about the denial of money: To not swear about the disavowal, as it stated (Leviticus 19:11), “and you shall not lie” — meaning to say that if a man denied a deposit, he transgressed, “you shall not disavow”; and if he swore about the denial afterwards, he transgressed, “and you shall not lie.” As so has the understanding of this verse come to us, that it is to warn about one who swears about the denial of money. And [it is] like it appears in Sifra, Kedoshim, Section 2:3, “‘And you shall not lie’ — what do we learn to say? Since it is stated (Leviticus 5:22), ‘and he swears falsely,’ we have learned the punishment. From where is the warning? [Hence,] we learn to say, ‘and you shall not lie.’” And it is elucidated in Tractate Shevuot 49b that anyone who swears an oath about the denial of money, transgresses two negative commandments — on account of “And you shall not swear in My name falsely” (Leviticus 19:12), and on account of “and you shall not lie towards your compatriot.”