Halakhah for Shevuot 54:6
ורבנן התם איתיה בלא איטיב הכא מי איתיה בלא אקיים:
Shall we say that [the following] supports him? [For it has been taught:] He who vowed two vows of naziriteship, and counted the first, and set apart the offering for it, and then obtained absolution from the first - then the second [vow] takes the place of the first! - How now! There the [second vow of] naziriteship is at least in existence, so that when he would have finished counting for the first, he would have had to begin counting for the second, even if there had been no absolution; but here, would the second oath have any existence at all [were it not for the absolution from the first]? <br>
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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