Shevuos3: 1
שְׁבוּעוֹת שְׁתַּיִם שֶׁהֵן אַרְבַּע: ,,שְׁבוּעָה שֶׁאֹכַל”, וְ,,שֶׁלֹּא אֹכַל”; ,,שֶׁאָכַלְתִּי”, וְ,,שֶׁלֹּא אָכַלְתִּי”. ,,שְׁבוּעָה שֶׁלֹּא אֹכַל”, וְאָכַל כָּל־שֶׁהוּא — חַיָּב; דִּבְרֵי רַבִּי עֲקִיבָא. אָמְרוּ לוֹ לְרַבִּי עֲקִיבָא: הֵיכָן מָצִינוּ בְּאוֹכֵל כָּל־שֶׁהוּא שֶׁהוּא חַיָּב, שֶׁזֶּה חַיָּב? אָמַר לָהֶן רַבִּי עֲקִיבָא: וְכִי הֵיכָן מָצִינוּ בִּמְדַבֵּר וּמֵבִיא קָרְבָּן, שֶׁזֶּה מְדַבֵּר וּמֵבִיא קָרְבָּן? ,,שְׁבוּעָה שֶׁלֹּא אֹכַל”, וְאָכַל וְשָׁתָה — אֵינוֹ חַיָּב אֶלָּא אֶחָת. ,,שְׁבוּעָה שֶׁלֹּא אֹכַל וְשֶׁלֹּא אֶשְׁתֶּה”, וְאָכַל וְשָׁתָה — חַיָּב שְׁתָּיִם.
Oaths are of two [types], which are [in reality] four: “I swear that I will eat,” or “[I swear] that I will not eat”; “[I swear] that I ate,” or “[I swear] that I did not eat.'' [If he said,] “I swear that I will not eat,” and he ate a minute quantity —- he is liable; [these are] the words of R' Akiva. They said to R' Akiva: Where do we find that one who eats a minute quantity is liable, that this one should be liable? R' Akiva said to them: Where do we find one speaking and bringing a sacrifice, that this one speaks and brings a sacrifice? “I swear that I will not eat,” and he ate and drank —- he is liable only once. [But if he said,] “I swear that I will not eat and that I will not drink,” and he ate and drank —- he is liable twice.