||[This is the law] if a person sins and commits a misappropriation offense against God by lying to his neighbor. [It can involve] an article left for safekeeping, a business deal, robbery, withholding funds
Nefesh ki techeta uma'alah ma'al ba'Adonay vechichesh ba'amito befikadon ovitesumet yad o vegazel o ashak et-amito.
||or finding a lost object and denying it. If the person swears falsely in any of these cases involving human relations, he is considered to have sinned.
O-matsa avedah vechichesh bah venishba al-shaker al-achat mikol asher-ya'aseh ha'adam lachato vahenah.
|article left for...|
See Exodus 22:10.
Tesumath Yad in Hebrew. Especially a loan (Rashi; Ralbag, Abarbanel) or partnership (Targum; Ibn Ezra). Also included is a claim of loss on security for a loan (Bava Metzia 48a).
Ashak in Hebrew. From someone to whom they are rightfully due (Rashi). This includes all illegal monetary cheating (Radak, Sherashim; Abarbanel). According to some, it denotes sneak thievery (Saadia; Ibn Ezra). See Leviticus 19:13.
|and denying it|
(Ralbag; Abarbanel). Or, 'If he denies the truth' (Rashi). (See Kerithoth 2b, Bava Kama 103b; Yad Shevuoth 7:1-4).
|involving human relations|
(Ralbag). Literally, 'regarding one of these that a person may do to sin.'