Mesorat%20hashas for Shevuot 73:3

ומאי חומרא דניחא ליה לאיניש דמייתי קרבן ולא לילקי

And wherein lies then the greater severity?<span class="x" onmousemove="('comment',' Of oath of deposit. If for wilful transgression with warning, stripes only are inflicted (and no offering is brought) ; and in the case of oath of testimony an offering is brought, why is the oath of deposit said to be severer than the oath of testimony?');">⁹</span> [In that] a man prefers to bring an offering rather than suffer stripes. Said Raba B'Ithi to them: [No! this affords no solution, for] who is the Tanna [who holds that] wilful transgression of oath of deposit is not atoned for by an offering? It is R'Simeon;<span class="x" onmousemove="('comment',' Supra 34b.');">¹⁰</span>

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