אֽוֹ־מָצָ֧א אֲבֵדָ֛ה וְכִ֥חֶשׁ בָּ֖הּ וְנִשְׁבַּ֣ע עַל־שָׁ֑קֶר עַל־אַחַ֗ת מִכֹּ֛ל אֲשֶׁר־יַעֲשֶׂ֥ה הָאָדָ֖ם לַחֲטֹ֥א בָהֵֽנָּה׃
o nakatagpo ng isang nawawalang bagay at nagkaila tungkol dito, at sumumpa nang may kasinungalingan, sa alinman sa lahat ng bagay na ginagawa ng tao na pagkakasalahan niya,
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."
Sifra
2) Rebbi says: "and he deny to his neighbor a pledge or a deposit or a theft, or if he oppress his neighbor, (Vayikra 5:22) or if one find a lost object and deny it, and swear falsely": All of these are of a monetary nature — to exclude such things which are not of a monetary nature.
Sifra
3) "and you shall not deny": What is the intent of this"? (i.e., it is already written, viz.: [Vayikra 5:22]). From there, we learn the punishment. Whence do we derive the exhortation? From "and you shall not deny."