2,678. Redundant Oaths of Deposit

Hilchos Shevuos 7:8

If someone knowingly takes an oath of deposit, even if he made a false oath and was warned by witnesses at the time of the oath, he isn’t liable to the penalty of lashes; rather, he must only bring a guilt offering. The Torah excluded him from those who are penalized with lashes and required him to bring a guilt offering in cases of both intentional and unintentional violation, as was discussed in halacha 1:9.

Hilchos Shevuos 7:9

If a person denied a deposit with an oath four or five times, of if the plaintiff imposed an oath on him four or five times and he denied it each time, he must bring a guilt offering for each oath, whether they were taken in court or elsewhere. This is because if he had confessed after denying, he would be obligated to repay the plaintiff even though he denied his obligation in court. Therefore, each time he denies, he’s exempting himself from payment. The result is that he’s liable separately for each oath.