2,626. Intentional vs. Unintentional

Hilchos Shevuos 1:9

A person who makes a false oath of deposit must repay the principal that he denied plus an additional fifth; he must also bring a definite guilt offering. This penalty is required regardless of whether he made the false oath intentionally or unintentionally, as per Leviticus 5:21-23, “and he denies his fellow regarding an entrusted item, a deposit, a theft... it will be that he will sin and be guilty.” It doesn’t specify that the matter “will be concealed from him” (i.e., inadvertent), from which we see that one who violates intentionally is also liable.

Hilchos Shevuos 1:10

The previous halacha applies when one intentionally accepts the item for safekeeping or the money in which he is obligated, and he knew about it when he made the oath. If he acted unintentionally, i.e., he forgot that the money was in his possession, so he denied it and took an oath, after which he learned the truth, then he is considered to have acted based on circumstances beyond his control and is exempt. Similarly, if one didn’t know that making a false oath to deny money was prohibited, he is considered to have acted based on circumstances beyond his control and is exempt.