HKB
the truth by false gods, yet perjury takes its name from that kind of perversity in an oath, that deprives the oath of its end, by swearing what is false.
Reply Obj. 3: Moral acts proceed from the will, whose object is the apprehended good. Wherefore if the false be apprehended as true, it will be materially false, but formally true, as related to the will. If something false be apprehended as false, it will be false both materially and formally. If that which is true be apprehended as false, it will be materially true, and formally false. Hence in each of these cases the conditions required for perjury are to be found in some way, on account of some measure of falsehood. Since, however, that which is formal in anything is of greater importance than that which is material, he that swears to a falsehood thinking it true is not so much of a perjurer as he that swears to the truth thinking it false. For Augustine says (De Verb. Apost. Jacobi; Serm. clxxx): "It depends how the assertion proceeds from the mind, for the tongue is not guilty except the mind be guilty."
SECOND ARTICLE [II-II, Q. 98, Art. 2]
Whether All Perjury Is Sinful?
Objection 1: It would seem that not all perjury is sinful. Whoever does not fulfil what he has confirmed on oath is seemingly a perjurer. Yet sometimes a man swears he will do something unlawful (adultery, for instance, or murder): and if he does it, he commits a sin. If therefore he would commit a sin even if he did it not, it would follow that he is perplexed.
Obj. 2: Further, no man sins by doing what is best. Yet sometimes by committing a perjury one does what is best: as when a man swears not to enter religion, or not to do some kind of virtuous deed. Therefore not all perjury is sinful.
Obj. 3: Further, he that swears to do another's will would seem to be guilty of perjury unless he do it. Yet it may happen sometimes that he sins not, if he do not the man's will: for instance, if the latter order him to do something too hard and unbearable. Therefore seemingly not all perjury is sinful.
Obj. 4: Further, a promissory oath extends to future, just as a declaratory oath extends to past and present things. Now the obligation of an oath may be removed by some future occurrence: thus a state may swear to fulfil some obligation, and afterwards other citizens come on the scene who did not take the oath; or a canon may swear to keep the statutes of a certain church, and afterwards new statutes are made. Therefore seemingly he that breaks an oath does not sin.
On the contrary, Augustine says (De Verb. Apost. Jacobi; Serm. cxxx), in speaking of perjury: "See how you should detest this horrible beast and exterminate it from all human business."
I answer that, As stated above (Q. 89, A. 1), to swear is to call God as witness. Now it is an irreverence to God to call Him to witness to a falsehood, because by so doing one implies either that God ignores the truth or that He is willing to bear witness to a falsehood. Therefore perjury is manifestly a sin opposed to religion, to which it belongs to show reverence to God.
Reply Obj. 1: He that swears to do what is unlawful is thereby guilty of perjury through lack of justice: though, if he fails to keep his oath, he is not guilty of perjury in this respect, since that which he swore to do was not a fit matter of an oath.