Shmuel said: if one resolved in his heart, he must bring it out with his lips, as it says "to pronounce with the lips." They objected: "with the lips" - and not in the heart; from where one who resolved in his heart? Scripture says "whatever he utters." Rava said: resolve the difficulty thus - "with the lips" excludes one who resolved in his heart to say wheat bread but said barley bread; from where one who resolved in his heart to say wheat bread but said bread without qualification? Scripture says "whatever he utters." They objected from "the utterance of your lips" (Deuteronomy 23:24): I have only what he brought out with his lips; from where one who resolved in his heart? Scripture says "everyone whose heart is willing" (Exodus 35:22). Let us learn from there! Because terumah and consecrated things are two verses that come as one, and two such verses do not teach. And according to the one who says they do teach, what can be said? It is a case of unconsecrated and consecrated, and we do not derive the unconsecrated from the consecrated. Rabbi Ami said: any oath that the judges impose carries no liability for an oath of utterance, as it says "or if a person swears to pronounce with the lips" - she swears of herself, in line with Resh Lakish, who said "ki" serves four meanings: if, perhaps, rather, because. And this differs from Rabbi Yirmeyah, who said: sometimes both are in a sin-offering and sometimes both are in a guilt-offering.
Resolving in the Heart and the Words That Must Reach the Lips
Yalkut Shimoni on Torah 473:1
אָמַר שְׁמוּאֵל גָּמַר בְּלִבּוֹ צָרִיךְ שֶׁיּוֹצִיא בִּשְׂפָתָיו שֶׁנֶּאֱמַר "לְבַטֵּא בִשְׂפָתַיִם". מֵיתִיבֵי בִשְׂפָתַיִם וְלֹא בַּלֵּב, גָּמַר בְּלִבּוֹ מִנַּיִן, תַּלְמוּד לוֹמַר "לְכֹל אֲשֶׁר יְבַטֵּא" אָמַר רָבָא תְּרִיץ וְאֵימָא הָכִי, בִשְׂפָתַיִם וְלֹא שֶׁגָּמַר בְּלִבּוֹ לְהוֹצִיא פַּת חִטִּין וְהוֹצִיא פַּת שְׂעוֹרִין, גָּמַר בְּלִבּוֹ לְהוֹצִיא פַּת חִטִּין וְהוֹצִיא פַּת סְתָם מִנַּיִן, תַּלְמוּד לוֹמַר "לְכֹל אֲשֶׁר יְבַטֵּא". מֵיתִיבֵי "מוֹצָא שְׂפָתֶיךָ", אֵין לִי אֶלָּא שֶׁהוֹצִיא בִּשְׂפָתָיו, גָּמַר בְּלִבּוֹ מִנַּיִן, תַּלְמוּד לוֹמַר (שמות לה, כב) "כֹּל נְדִיב לֵב" וְכוּ'. וְנִגְמֹר מִנֵּיהּ, מִשּׁוּם דַּהֲוֵי תְּרוּמָה וְקָדָשִׁים שְׁנֵי כְּתוּבִין הַבָּאִין כְּאֶחָד וְאֵין מְלַמְּדִין. וּלְמָאן דְּאָמַר מְלַמְּדִין מַאי אִיכָּא לְמֵימַר, הָוֵי חֻלִּין וְקָדָשִׁים וְחֻלִּין מִקָּדָשִׁים לָא גָּמְרִינָן. אָמַר רַבִּי אָמִי כָּל שְׁבוּעָה שֶׁהַדַּיָּנִין מַשְׁבִּיעִים אוֹתָהּ אֵין בָּהּ מִשּׁוּם שְׁבוּעַת בִּטּוּי, שֶׁנֶּאֱמַר "אוֹ נֶפֶשׁ כִּי תִשָּׁבַע לְבַטֵּא בִשְׂפָתַיִם", תִּשָּׁבַע מֵעַצְמָהּ, וְכִדְרֵישׁ לָקִישׁ כִּי מְשַׁמֵּשׁ בְּאַרְבַּע לְשׁוֹנוֹת אִי, דִּילְמָא, אֶלָּא, דְּהָא. וּפְלִיגָא דְּרַבִּי יִרְמְיָה, דְּאָמַר רַבִּי יִרְמְיָה פְּעָמִים שֶׁשְּׁנֵיהֶם בְּחַטָּאת וּפְעָמִים שֶׁשְּׁנֵיהֶם בְּאָשָׁם.