1. Leviticus 6:3 (ESV)
  2. Exposition

What does it mean to have found something lost and lie about it, and swearing falsely?

Leviticus 6:3 (ESV)

3 or has found something lost and lied about it, swearing falsely in any of all the things that people do and sin thereby

The second sin that is mentioned is robbery, the seizure of another person's property without consent. Compounding all these sins is the fact that the sinner then swears falsely about the crime. The taking of oaths were a common means of settling legal disputes, where other evidence was lacking. For example, Exodus 22:11 prescribes an oath by the Lord for a number of such cases. Swearing falsely not only underscores the deliberate nature of the sin, it also highlights that the offender took God's holy name in vain, and trespassed against him.