"You shall not take the name of the LORD your God in vain" (Exodus 20:7). For a vain oath one is liable to lashes when it is intentional, and exempt when it is unintentional. And what is a vain oath? One who swears to change a known fact: that a pillar of stone is gold, that a man is a woman, or that a woman is a man. One who swears about something impossible: "if I did not see a camel flying through the air," or "if I did not see a snake as thick as the beam of an olive press." One who says to witnesses, "Come and testify for me," and they reply, "We swear that we will not testify for you." And one who swears to nullify the commandments: not to make a sukkah, not to take up the lulav, not to put on tefillin.
The Flying Camel and Other Oaths That Swear Against the Obvious
Yalkut Shimoni on Torah 293:3
לֹא תִשָּׂא אֶת שֵׁם ה' אֱלֹהֶיךָ לַשָּׁוְא, שְׁבוּעַת שָׁוְא חַיָּבִין עַל זְדוֹנָהּ מַכּוֹת וְעַל שִׁגְגָתָהּ פָּטוּר. וְאֵיזֶהוּ שְׁבוּעַת שָׁוְא, נִשְׁבָּע לְשַׁנּוֹת אֶת הַיָּדוּעַ (לָאָדָם), עַל עַמּוּד שֶׁל אֶבֶן שֶׁהוּא שֶׁל זָהָב, עַל הָאִישׁ שֶׁהוּא אִשָּׁה, וְעַל הָאִשָּׁה שֶׁהִיא אִישׁ, נִשְׁבָּע עַל דָּבָר שֶׁאִי אֶפְשָׁר לוֹ, אִם לֹא רָאִיתִי גָּמַל פּוֹרֵחַ בָּאֲוִיר, אִם לֹא רָאִיתִי נָחָשׁ כְּקוֹרַת בֵּית הַבַּד, אָמַר לָעֵדִים בּוֹאוּ וַהֲעִידוּנִי, שְׁבוּעָה שֶׁלֹּא נְעִידֶ(ו)ךָ, נִשְׁבָּע לְבַטֵּל אֶת הַמִּצְוֹת, שֶׁלֹּא לַעֲשׂוֹת סֻכָּה וְשֶׁלֹּא לִטּוֹל לוּלָב וְשֶׁלֹּא לְהַנִיחַ תְּפִלִּין.