Mesorat%20hashas for Bava Kamma 210:20

לא לעונש שבועה הא מדקתני סיפא ואישתבע מכלל דרישא דלא אישתבע דקתני סיפא ונשבע על שקר למדנו עונש אזהרה מנין ת"ל לא תשקרו ומדסיפא דאישתבע רישא דלא אישתבע

Now, does this not refer to the 'penalty' for merely having denied the money?<span class="x" onmousemove="('comment',' I.e., even before having committed perjury; the fine thus being his becoming liable for all accidents. ');">³²</span> — No, it refers to the 'penalty' for the [false] oath.<span class="x" onmousemove="('comment',' In accordance with Lev. V, 21-24. ');">³³</span>

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