레위기 5:1의 타나크

וְנֶ֣פֶשׁ כִּֽי־תֶחֱטָ֗א וְשָֽׁמְעָה֙ ק֣וֹל אָלָ֔ה וְה֣וּא עֵ֔ד א֥וֹ רָאָ֖ה א֣וֹ יָדָ֑ע אִם־ל֥וֹא יַגִּ֖יד וְנָשָׂ֥א עֲוֺנֽוֹ׃

누구든지 증인이 되어 맹세시키는 소리를 듣고도 그 본 일이나 아는 일을 진술치 아니하면 죄가 있나니 그 허물이 그에게로 돌아갈 것이요

Judges

He said to his mother, "The eleven hundred pieces of silver stolen from you, when you cursed, even uttering in my ear—look, the silver is in my possession, I stole it." His mother replied, "May my son be blessed before Adonoy!"
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Exodus

Do not take the Name of Adonoy, your God in vain. For Adonoy will not acquit the one who takes His Name in vain.
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Proverbs

He who divides with a thief hates his [own] soul; he will hear the adjuration [(in court) to reveal the thief, but (being his "partner,")] he will not speak out.
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