Mesorat%20hashas for Shevuot 3:6

נִשְׁבַּע לְבַטֵּל אֶת הַמִּצְוָה וְלֹא בִטֵּל, פָּטוּר. לְקַיֵּם וְלֹא קִיֵּם, פָּטוּר. שֶׁהָיָה בַדִּין, שֶׁיְּהֵא חַיָּב, כְּדִבְרֵי רַבִּי יְהוּדָה בֶּן בְּתֵירָא. אָמַר רַבִּי יְהוּדָה בֶּן בְּתֵירָא, מָה אִם הָרְשׁוּת שֶׁאֵינוֹ מֻשְׁבָּע עָלֶיהָ מֵהַר סִינַי, הֲרֵי הוּא חַיָּב עָלֶיהָ, מִצְוָה שֶׁהוּא מֻשְׁבָּע עָלֶיהָ מֵהַר סִינַי, אֵינוֹ דִין שֶׁיְּהֵא חַיָּב עָלֶיהָ. אָמְרוּ לוֹ, לֹא, אִם אָמַרְתָּ בִשְׁבוּעַת הָרְשׁוּת, שֶׁכֵּן עָשָׂה בָהּ לָאו כְּהֵן, תֹּאמַר בִּשְׁבוּעַת מִצְוָה שֶׁלֹּא עָשָׂה בָהּ לָאו כְּהֵן, שֶׁאִם נִשְׁבַּע לְבַטֵּל וְלֹא בִטֵּל, פָּטוּר:

If one swore to refrain from (the performance of) a mitzvah, but did not do so, he is not liable. If he swore to fulfill it, but did not do so, he is not liable [by reason of an oath of pronouncement, but he is liable by reason of a vain oath.] For according to R. Yehudah b. Betheira he should be liable [by reason of an oath of pronouncement.] (For) R. Yehudah b. Betheira said: Now if with something optional, for which he is not besworn from Mount Sinai, he is liable for it — a mitzvah, for which he is besworn from Mount Sinai, does it not follow that he should be liable for it! They said to him: No, it is so with an oath for something optional, where not doing is equated with doing, [it being written "to do ill or to do good," implying something which may either be done or not done], as opposed to an oath for a mitzvah, where not doing is not equated with doing, so that if he swears to refrain from doing and does not do so, he should not be liable. [The halachah is not in accordance with R. Yehudah.]

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