Commentary for Shevuot 49:8
ר' ישמעאל אומר אינו חייב אלא על העתיד לבא שנאמר (ויקרא ה, ד) להרע או להיטיב
AMPLIFIED FOR THIS ALSO. [Shall we say that] Rab agrees with R. Akiba, and Samuel agrees with R. Ishmael? - [No!] With reference to R. Ishmael's view they do not disagree; for since even in a case which is [possible of application] in the future, R. Ishmael does not make him liable for the past, obviously in a case which is not [possible of application] in the future, he most certainly [does not make him liable for the past]. But they disagree with reference to R. Akiba's view: Rab agrees with R. Akiba; and Samuel says, R. Akiba makes him liable there for [an oath in] the past, because in a case which is [possible of application] in the future, R. Akiba makes him liable for the past, but in a case which is not [possible of application] in the future, he does not [make him liable for the past].
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