Halakhah for Shevuot 54:3
אי אמרת בשלמא בדבר הרשות כתיב ממעט דבר מצוה אלא אי אמרת בדבר מצוה כתיב ממאי קא ממעט:
MISHNAH. I SWEAR I SHALL NOT EAT THIS LOAF;' I SWEAR I SHALL NOT EAT IT;' I SWEAR I SHALL NOT EAT IT;' AND HE ATE IT, HE IS LIABLE ONLY ONCE. THIS IS THE OATH OF UTTERANCE, FOR WHICH ONE IS LIABLE, FOR ITS WILFUL TRANSGRESSION, STRIPES; AND FOR ITS UNWITTING TRANSGRESSION, A SLIDING SCALE SACRIFICE. FOR A VAIN OATH ONE IS LIABLE FOR WILFUL TRANSGRESSION, STRIPES; AND FOR UNWITTING TRANSGRESSION ONE IS EXEMPT.
Sefer HaChinukh
And [it] is practiced in every place and at all times by males and females. And one who transgresses it and swears that a pillar of marble is of gold; or of gold that it is of gold; or to negate this commandment; or to do something that is not in the power of a man to do it is lashed, when volitional. And even though there is no act, the Torah made him liable for lashes due to the severity of the matter (Shevuot 27b). And he is exempted from a sacrifice for this, when inadvertent. But with a false oath - and that is what is called an oath of expression - the Torah obligated a sacrifice for inadvertence, as we shall write (Sefer HaChinukh 123) with God's help.
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