Talmud for Nedarim 3:4

נוֹדְרִין לָהֳרָגִין וְלָחֳרָמִין וְלַמּוֹכְסִין שֶׁהִיא תְרוּמָה אַף עַל פִּי שֶׁאֵינָהּ תְּרוּמָה, שֶׁהֵן שֶׁל בֵּית הַמֶּלֶךְ אַף עַל פִּי שֶׁאֵינָן שֶׁל בֵּית הַמֶּלֶךְ. בֵּית שַׁמַּאי אוֹמְרִים, בַּכֹּל נוֹדְרִין, חוּץ מִבִּשְׁבוּעָה. וּבֵית הִלֵּל אוֹמְרִים, אַף בִּשְׁבוּעָה. בֵּית שַׁמַּאי אוֹמְרִים, לֹא יִפְתַּח לוֹ בְנֶדֶר. וּבֵית הִלֵּל אוֹמְרִים, אַף יִפְתַּח לוֹ. בֵּית שַׁמַּאי אוֹמְרִים, בְּמַה שֶּׁהוּא מַדִּירוֹ. וּבֵית הִלֵּל אוֹמְרִים, אַף בְּמַה שֶּׁאֵינוֹ מַדִּירוֹ. כֵּיצַד, אָמְרוּ לוֹ, אֱמוֹר קוֹנָם אִשְׁתִּי נֶהֱנֵית לִי, וְאָמַר קוֹנָם אִשְׁתִּי וּבָנַי נֶהֱנִין לִי, בֵּית שַׁמַּאי אוֹמְרִים, אִשְׁתּוֹ מֻתֶּרֶת וּבָנָיו אֲסוּרִין. וּבֵית הִלֵּל אוֹמְרִים, אֵלּוּ וָאֵלּוּ מֻתָּרִין:

One is permitted to vow to haragin, and charamin, and mochsin that something is terumah even though it is not terumah. ["haragin": robbers, who kill men and take their money. "charamin": thieves, who do not kill. We are being taught: "Not only these (i.e., haragin), but even these (i.e., charamin)." "mochsin": This refers to a self-appointed mochess (tax collector), but if he were appointed by the king, whether a king of Israel or a gentile king, and he takes a fixed amount by law of the kingdom, "The law of the kingdom is the law," and it is forbidden to evade the tax, and, it goes without saying, to vow and swear falsely to him. "that it is terumah": Even though they kill and steal, they do not eat forbidden food. Or it may be that terumah is not valued by them, being eaten only by Cohanim in a state of cleanliness, so that it is sold cheap.] (And one is permitted to vow) that it belongs to the palace even though it does not belong to the palace. Beth Shammai say: With all (expressions) one may vow, except with an oath. And Beth Hillel say: Even with an oath. Beth Shammai say: He should not open to him with an oath. [If the robber did not ask him to vow, he should not do so of his own accord.] Beth Hillel say: He may even open to him. Beth Shammai say: With what he bevows him. [If the robber asks him to vow, he should vow only with respect to what he was asked and not with respect to something else.] And Beth Hillel say: Even with respect to what he was not asked. How so? If they said to him: Say: "Konam, my wife from benefitting from me," and he said" "Konam, my wife and children from benefitting from me," Beth Shammai say: His wife is permitted and his children forbidden. And Beth Hillel say: Both are permitted. [With all of these four vows of our Mishnah, the laws of vows and oaths are alike, what is permitted with vows being permitted with oaths. And absolution is required only with "the vows of the diligent," this being an ordinance of the scribes, for which reason oaths are forbidden with them.]

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