LEV337 It is a negative commandment not to swear falsely over the denial of a monetary matter as Scripture says, nor shall you lie one to another [this verse]. If someone sues his fellow-man for something of value (excluding land or deeds) worth from a p'rutah [the smallest coin] and up, where if the other admitted it he would be obligated to pay (excluding cases of fines) but he denied it and took an oath, or the claimant (plaintiff) pronounced an oath on him and he denied it [falsely]--the defendant is punishable, even if he did not answer amen. This is [known as] an oath over a pikadon (an object entrusted for safekeeping), and he is obligated to pay the principal [original amount] and a fifth. Whoever violates this prohibition violates also the injunction, And you shall not swear by My name falsely (Ya-yikra 19:12), which applies to an oath of expression. If a person denies his fellow-man's claim to landed property or deeds and he swears falsely, although he is free of pikadon, he is nevertheless liable on account of an oath of expression, since he swore to a lie.