Еврейская мысль к Мишлей 23:35

Someone who swears a needless or false oath in the name of G-d, is equally guilty of contradictory behaviour. On the one hand, using the name of G-d indicates that one believes that G-d controls the universe, on the other hand, using the lie indicates that one does not believe in His omnipotence and awareness of one's actions. This is why the third commandment follows the second commandment, to emphasize the intellectual parallel between the two actions. The word lo tissa, do not elevate, is singularly appropriate, since one does elevate the name of G-d, but at the same time the total act becomes vain and meaningless. The result therefore, is actually blasphemy. This sort of behaviour was a major failing in Jewish society at the time of the prophet Jeremiah, (compare Jeremiah chapter 5)