Танах к Вайикра 5:1

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

И если кто-то грешит тем, что слышит голос смешения, будучи свидетелем, видел ли он или узнал, если он не произнесет его, то он понесет свое беззаконие;

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!"

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.

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.