LEV334 It is a negative commandment not to deny [falsely] anything of value [owed] for Scripture says, neither shall you deal falsely [this verse], and this is an admonition against the lying denial of anything of value worth from a p'rutah and up. It includes all kinds of denial in monetary matters, whether about something entrusted for safekeeping or a loan; whether one person robbed another or cheated him; or he found a lost object and did not return it. If the other sued him for it and he gave a false denial, he has violated this prohibition and becomes disqualified to be a witness and give testimony.