א֣וֹ נֶ֡פֶשׁ כִּ֣י תִשָּׁבַע֩ לְבַטֵּ֨א בִשְׂפָתַ֜יִם לְהָרַ֣ע ׀ א֣וֹ לְהֵיטִ֗יב לְ֠כֹל אֲשֶׁ֨ר יְבַטֵּ֧א הָאָדָ֛ם בִּשְׁבֻעָ֖ה וְנֶעְלַ֣ם מִמֶּ֑נּוּ וְהוּא־יָדַ֥ע וְאָשֵׁ֖ם לְאַחַ֥ת מֵאֵֽלֶּה׃
ou si quelqu’un, par un serment échappé à ses lèvres, s’est imposé un acte pénible ou agréable, selon le serment que peut proférer un homme, mais qu’il l’ait oublié, et se soit ensuite reconnu coupable sur l’un de ces points,
Jerusalem Talmud Shevuot
HALAKHAH: “A vain oath,” etc. A person, a person. Since by a person which was said for an oath of testimony He made the one at whom the oath was directed like one swearing, so also by a person which was said for an oath of deposit He made the one at whom the oath was directed like one swearing165The text here can be understood by a comparison with Halakhah 4:8. Lev. 5:1 starts: But a person who would sin. V. 21 stars: A person who would sin. The topic of v. 1 is a person whom another person makes swear indirectly (Note 164) that he will testify in court on his behalf but who then reneges on his promise, thereby breaking his oath. V. 21 describes a person who commits sacrilege towards the Eternal by lying to his fellow man about a deposit, or a partnership, or robbery. One commits sacrilege by swearing falsely. The parallel language implies that swearing falsely about money matters does not necessarily mean to utter a formal oath. The sin of swearing falsely also has been committed if the injured party says to the accused in the presence of witnesses, “swear to me that you do not owe me” and the person then answers “Amen”..