Midras Imamat 5:5: Sifra & Ein Yaakov (Glick Edition)

וְהָיָ֥ה כִֽי־יֶאְשַׁ֖ם לְאַחַ֣ת מֵאֵ֑לֶּה וְהִ֨תְוַדָּ֔ה אֲשֶׁ֥ר חָטָ֖א עָלֶֽיהָ׃

Apabila ia bersalah dalam salah satu hal itu, ia harus mengakui dosa yang telah diperbuatnya.

Sifra

1) How so? If five say to another: Come and testify for us that so and so owes us a pledge, a deposit, a theft, and a lost object, and he says: I swear that I have no testimony for you that he owes you a pledge, a deposit, a theft, and a lost object — Whence is it derived that he is liable for each one. From: "for one," etc.
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Sifra

1) ("Or if he find a lost object and deny it, and swear falsely, in one of all [these things] wherein a man sins" [Vayikra 5:22]) And whence is it derived that he (sometimes) brings one (offering) for many things? From "in one."
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Sifra

1) This is the rule: A general (unqualified) statement (e.g., "I swear that I will not drink") requires (only) one offering. A specific (qualified) statement (e.g., "I swear that I will not drink wine and oil and honey) requires an offering for each one. These are the words of R. Meir. R. Yehudah says: If he said: (I have no testimony) "not for you and not for you and not for you," he requires an offering for each one. R. Elazar says: He must say (for separate offerings): "… not for you and not for you and not for you, I swear" — "I swear" must be stated at the end. R. Shimon says: He must say "I swear" for each one. R. Akiva says (on 5:5 "if he be guilty for one of these"): There are among these that for which he is liable and that for which he is not liable, viz.:
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Ein Yaakov (Glick Edition)

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