Halakhah su Levitico 5:22

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."

He prohibited us - that we not deny obligations that we are indebted and deposits held by us. And that is His saying, "you shall not deny" (Leviticus 19:11); and it is explained that the verse is speaking about money. And the language of the Sifra (Sifra, Kedoshim, Section 2:3) is "Since it is stated, 'and denies it and swears falsely' (Leviticus 5:22), we have heard the punishment. From where [do we know] the prohibition? [Hence] we learn to say, 'you shall not deny.'" And you already know that one who denies a deposit [being held by him] is disqualified from testimony - even though he did not swear - since he transgressed the negative commandment, "you shall not deny." And the regulations of this commandment have already been explained in Tractate Shevuot. (See Parashat Kedoshim; Mishneh Torah, Oaths 1.)

He prohibited us from swearing [falsely] about the denial of money that is incumbent upon us [to pay]. And that is His saying, "and do not lie to your kinsman" (Leviticus 19:11). The example about this is that when he denies the deposit, he transgresses, "you shall not deny"; and when he swears falsely about his denial, he transgresses, "do not lie." And in the Sifra: "'And do not lie ' - what do we learn to say [from it]? Since it states, 'and swears falsely about it' (Leviticus 5:22), we have learned the punishment. From where [do we know] the prohibition? [Hence] we learn to say, 'and do not lie.'" And the regulations of this commandment have already been explained in the fifth [chapter] of Shevuot. And there (Shevuot 20b), it is explained that one who swore falsely about the denial of money, transgresses two negative commandments - on account of, "You shall not swear falsely by My name" (Leviticus 19:12); and on account of, "do not lie." (See Parashat Kedoshim; Mishneh Torah, Oaths 1.)