The oath of testimony applies to men but not to women, to non-relatives but not to relatives, to those qualified but not to those disqualified; and it applies only to those fit to testify; [both] in court and out of court —- by his own mouth; but if adjured by others —- they are not liable unless they deny [it] in court; [these are] the words of R' Meir. But the Sages say: Whether [he swears] by his own mouth or whether [he is adjured] by others —- they are not liable unless they deny it in court.

2. They are liable for the willful transgression of the oath, as well as for its inadvertent transgression coupled with the willful transgression of the testimony, but they are not liable for its inadvertent transgression. Now what are they liable for the willful transgression of the oath? A variable [sin-] offering.