If a person was warned not to swear falsely but did so regarding monetary matters, the halacha is stringent. The rabbis discuss whether punishment includes both lashing and bringing an offering. The offering must be worth a greater amount than that for other transgressions regarding false oaths. In their discussions, the rabbis also note that the only exemption might be if someone believed that he was swearing in truth.
The Gemara considers a person who was witnessed being warned about his behaviour. He is liable for lying about being warned, as well as for his other transgressions. But if there is a document proving that money is not owed or has not been paid, he is exempt. The rabbis discuss the notion of a document that carries legal power. Documents can be ruined, lost, or tampered with. Documents are used for different purposes, as well. Some represent contracts; others symbolize a lien on land.
Discussing documents and land, the Gemara moves into a conversation about how neighbours might steal land from each other. We read a number of cases regarding documents that may not be relevant and are dismissed. Further, we learn that the rabbis debate about whether or not stealing slaves should be compared with stealing land.
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