Mishnayos Shevuos Perek 4 Mishnah 2
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שבועות פרק ד׳ משנה ב׳
And one is liable for the act of taking a false oath with intent and for an unwitting act of taking a false oath, i.e., he is unaware of the liability for taking a false oath, provided that he takes the oath with intent in terms of the testimony, i.e., he takes an oath that he has no knowledge of the matter even though he knows that he witnessed the incident. But witnesses are not liable for taking the oath if they were unwitting in terms of the testimony, i.e., they believe that they have no knowledge of the matter. And what are they liable for by taking a false oath with intent? They are liable to bring a sliding-scale offering.
וְחַיָּבִין עַל זְדוֹן הַשְּׁבוּעָה, וְעַל שִׁגְגָתָהּ עִם זְדוֹן הָעֵדוּת, וְאֵינָן חַיָּבִין עַל שִׁגְגָתָהּ. וּמַה הֵן חַיָּבִין עַל זְדוֹן הַשְּׁבוּעָה, קָרְבָּן עוֹלֶה וְיוֹרֵד:
Bartenura
וחייבין. קרבן עולה ויורד:
על זדון השבועה. שהרי לא נאמר בה ונעלם:
ועל שגגתה עם זדון העדות. שיודעים ששבועה זו אסורה אבל אין יודעים שחייבים עליה קרבן:
ואין חייבים על שגגתה. אם שוגגים הם לגמרי, כסבורים שאין יודעין לו עדות ואח״כ נזכרו. שהרי הן אנוסים ולא קרינן בהו ונשבע על שקר:
וחייבין – a sliding-scale offering (this offering is made when there are one of three transgressions where the financial situation of the sinner is taken into account in determining the nature of the sin-offering that he brings: violating an oath, taking a false oath to avoid giving testimony and entering the Temple or partaking of sacrifices while ritually impure. The sinner generally brings a sin-offering of a female lamb or goat, but if he cannot afford it, he may instead bring a pair of doves, one as burnt offering and the other as a sin-offering or a if he cannot afford even that, he may instead bring a meal-offering).
על זדון השבועה – for it did not state concerning it "ונעלם" /that he concealed or hid one’s self.
ועל שגגתה עם זדון העדות – that they known that the this oath was forbidden but they did not know that they are liable for a sacrifice for it.
ואין חייבים על שגגתה – if they are completely in error inadvertently, for they were forced, we don’t call them "ונשבע על השקר"/that they swore falsely.