Matthew 5:34

“But I say unto you, swear not at all, etc.] Which must not be understood in the strictest sense, as though it was not lawful to take an oath upon any occasion, in an affair of moment, in a solemn serious manner, and in the name of God; which may be safely done: but of rash swearing, about trivial matters, and by the creatures; as appears by what follows, neither by heaven; which is directly contrary to the Jewish canons f326, which say, “they that swear µymçb, “by heaven”, and by earth, are free.” Upon the words in (<220207>Song of Solomon 2:7), “I adjure you”, etc. it is asked f327, “by what does she adjure them? R. Eliezer says, by the heavens, and by the earth; by the hosts, the host…”

“But I say unto you, Swear not at all - That is, in the manner which he proceeds to specify. Swear not in any of the common and profane ways customary at that time. By heaven; for it is God’s throne - To swear by that was, if it meant anything, to swear by Him that sitteth thereon, Matthew 23:22. Nor by the earth; for it is his footstool - Swearing by that, therefore, is really swearing by God. Or perhaps it means: 1.That we have no right to pledge, or swear by, what belongs to God; and, 2.That oaths by inanimate objects are unmeaningful and wicked. If they are real oaths, they are by a living Being, who has power to take vengeance. A footstool is that on which the feet rest when sitting. The…”

“Swear: Deu 23:21-23; Ecc 9:2; Jam 5:12 heaven: Mat 23:16-22; Isa 57:15, Isa 66:1 Matthew 5:35”