Commentary for Shevuot 98:15

ר"א אומר כולן פטורין משבועת שומרין וחייבין משום שבועת ביטוי חוץ מאיני יודע מה אתה סח דשואל וגניבה ואבידה דנושא שכר ושבשוכר שהוא חייב שהרי כפרו ממון:

But they have already expressed their disagreement on this point once, for it was stated: 'I swear that So-and-so threw a pebble into the sea,' 'I swear that he did not throw [a pebble into the sea]'; Rab says, he is liable, and Samue says, he is exempt. Rab says, he is liable, because it is [applicable] negatively and positively; and Samuel says, he is exempt, because it is not [applicable] in the future!<span class="x" onmousemove="('comment',' 'So-and-so will throw a pebble;' for he does not know what So-and-so will do; supra 25a.');">¹⁷</span>

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