See Matthew 5:33. It was a common Jewish sin to confirm statements by an oath or curse (Matthew 23:16; Mark 14:71). The question of judicial oaths is not touched either here or in the Gospels. Above all things] i.e. in your controversies and quarrels (referring back to James 5:9) 'avoid especially the use of an oath to strengthen your assertions in ordinary conversation. 'The use of oaths when seriously taken as in the presence of God was allowed both by the Old and the NT. (Deuteronomy 6:13; Psalms 63:11; Isaiah 65:16; Jeremiah 4:2; Romans 1:9; Romans 9:1; 2 Corinthians 1:23; 2 Corinthians 11:31 etc).

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