“And you must not lie!” (Vayikra 19:11)
It is a negative commandment, that one may not swear falsely about denial of money, as the verse states, “and you must not lie!”, which means to say that if a person falsely denied a deposit, he transgresses “Do not deny!”, and if he swears to confirm his denial he also transgresses “And you must not lie!”. It follows that one who swears falsely concerning denial of money transgresses two prohibitions, and he also transgresses “You shall not swear falsely in My Name”, which is a general prohibition of all false swearing, and also “You must not lie to your friend” which is a prohibition of swearing about denial of money.
This commandment applies in all places and at all times. He who transgresses it and deliberately swears falsely about the denial, receives lashes, even though it is a prohibition without an action, and generally one does not receive lashes when there is no action, here the Torah punished him with lashes because of the severity of making a false oath.
