Sotah, 33a: In order to learn, via a Gezeirah Shavah "Nefesh ki Secheta" "Nefesh ki Secheta" from Shevu'as ha'Eidus, Vayikra, 5:1, in that, like Shevu'as ha'Eidus, one is liable 1. to bring an Asham Gezeilos for swearing in any language. ¹ 2. for Meizid as well as for Shogeg - Kerisos, 9a, and 3. for an Alah ² as well as for a Shevu'ah - Yerushalmi, Shevu'os, 5:1.

Oznayim la'Torah: "Nefesh ki Secheta" refers to Reuven who, in one way or another, took possesion of Shimon's article, and "u'Ma'alah bo Ma'al", to the false Shevu'ah that he subsequently made - as the Pasuk goes on to explain..

Rashi 1: When a person deposits money by a friend ¹ without witnesses - because he wants nobody, other than the Third Party between them (Hakadosh-Baruch-Hu) to know about it - in the event that he subsequently denies the claim, he is denying the Third Party between them. ²

Rashi #2 (in Divrei ha'Yamim 1, 11:3): Whenever a person makes a condition or enters into a covenant, Hashem is present. ³

Ramban: Refer to Bamidbar, 5:6:4:2.

Sifra: To include in Shevu'as ha'Pikadon someone who swears on Kodshim Kalim, which are considered Mamon Ba'alim whilst they are still alive, ⁴ but not after they have been Shechted, when they become Mamon Gavo'ah. ⁵

Refer to 5:21:0.1:2.

Oznayim la'Torah: To teach us that a person whose faith in Hashem is weak, is perfectly capable of stealing from people, and worse. ¹

Bava Metzi'a, 58b: "ba'Hashem Vekichesh" includes the owner of Kodshim in the Din of Asham Gezeilos if he is liable for their loss ¹ and "Vekichesh ba'Amiso" exempts him if he is not.

Shevu'os, 32a: It implies that one is Chayav irrespective of whether he swears of his own accord or because he is asked to do so. ¹

Yerushalmi Shevu'os, 5:1: Ot implies that if he swears to one of two partners, he is Patur. ²

Sifra: It inporporates monetary issues exclusively. ¹

Rashi, Targum Onkelos and Targum Yonasan: It is money that Reuven gives Shimon to do business with, in the form of a business partnership.

Rashi #2: It is a loan.

Bav Metzi'a, 48a: It is a security that that the borrower designates for the creditor against the loan. ¹

Rashi: It means that one withholds the wages of a hired laborer.

Targum Onkelos and Targum Yonasan: It means that he cheats his friend.

Bava Metzi'a, 48a: It means that the employer denies the vessel that he designated to pay his worker. ¹

Shevu'os, 37b: It precludes whatever is not movable ? Karka, and Avadim, who are compared to Karka; and whatever has no intrinsic value ? Sh'taros. ¹

R. Bachye (citing Bava Metzi?a 111a): It means ?Reuven claims that he has already paid the money that Shimon is claiming?.

Bava Metzia 48a: Where Reuven designates a K?li with which to pay his laborer and then denies it. ¹

Targum Onkelos: It means ?he robs his friend?.

Targum Yonasan: It means ?he cheats his friend?.

Sifra: One is to exempt where he swears on an object of Hekdesh; ¹ the other, on one that belongs to a Nochri.