For the source text click/tap here: Shavuot 37
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As we learned on yesterday’s daf according to the Torah (Sefer Vayikra 5:21-26), if someone has received something to watch and denies having it when the owner asks to get it back, swearing falsely, he will be obligated not only to return the object, but he will also have to pay an additional 20% as a penalty, and bring an asham (guilt) sacrifice in addition.
This Torah law is particularly unusual because these punishments – including the 20% penalty and the asham sacrifice – will be applied even in cases where the perpetrator has taken the false oath on purpose, while sacrifices for atonement are usually brought only when the sin was done accidentally. The Gemara on today’s daf quotes Rav Kahana as asking whether in a situation where all of the requirements were in place for actual punishment – where the witnesses warned the perpetrator that his action is forbidden and that he will be punished for it – will the sacrifice to suffice, or perhaps it will be replaced by malkot – lashes – that are the ordinary punishment for such an act, or perhaps we should require both malkot and korban.