Shevuot 25A

בחטאת קאמרינן.

The Talmud answers: We are speaking of sin-offerings when we assert that that Mishnah lists only prohibitions for which one is liable to receive karet for their intentional violation.

רבינא אמר: כי קתני, מידי דחייל אמידי דבר אכילה הוא; שבועה דחיילא אמידי דלאו בר אכילה הוא, לא קתני.

Ravina offered a different answer. He said: When the tanna teaches this case, he lists only those prohibitions that apply specifically to items that are edible. With regard to an oath, it is a matter that applies also to items that are not edible, and he does not teach it in that Mishnah.

והרי הקדש ⁠– דחייל נמי אעצים ואבנים!

The Talmud asks: But doesn’t that Mishnah include in its list the prohibition against deriving benefit from the misuse of consecrated property, which applies even to consecrated wood and stones?

אלא כי קתני, מידי דחייל אמידי דאית בה מששא; שבועה דחיילא אמידי דלית ביה מששא, כגון ״שאישן״ ו״שלא אישן״⁠ – לא קתני.

The Talmud answers: Rather, when the tanna teaches this case, he lists those prohibitions that apply to tangible matters. With regard to an oath, it is something that also applies to intangible matters, such as: I will sleep, or: I will not sleep, and the tanna does not teach it in that Mishnah.

מתני׳ אחד דברים של עצמו ואחד דברים של אחרים, ואחד דברים שיש בהן ממש ואחד דברים שאין בהן ממש.

Mishnah: If one unwittingly takes a false oath about the past or breaks an oath he made about the future, both if it is an oath that addresses matters that concern oneself and if it is an oath that addresses matters that concern others, he is liable to bring a sliding-scale offering for an oath on an utterance. And likewise, an oath on an utterance may address both tangible matters and intangible matters.