Thomas Aquinas

“ An oath is a personal act, and so when a man becomes a citizen of a state, he is not bound, as by oath, to fulfil whatever the state has sworn to do. Yet he is bound by a kind of fidelity, the nature of which obligation is that he should take his share of the state's burdens if he takes a share of its goods. ”

“ But if he knows the man to have done so," i.e. the contrary of what he swears to, "and yet forces him to swear, he is a murderer: for the other destroys himself by his perjury, but it is he who urged the hand of the slayer."
If, on the other hand, a man demands an oath as a public person, in accordance with the requirements of the law, on the requisition of a third person: he does not seem to be at fault, if he demands an oath of a person, whether he knows that he will swear falsely or truly, because seemingly it is not he that exacts the oath but the person at whose instance he demands it. ”

“ 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. ”

“ But if we consider them equally in comparison with one another, it is more grievous to commit perjury in swearing by God than in swearing by the Gospels.
Reply to Objection 3: Not every sin makes a man infamous in the eye of the law. Wherefore, if a man who has sworn falsely in a declaratory oath be not infamous in the eye of the law, but only when he has been so declared by sentence in a court of law, it does not follow that he has not sinned mortally. ”

“ Secondly, there is perjury when justice is lacking, for in whatever way a man swears to that which is unlawful, for this very reason he is guilty of falsehood, since he is under an obligation to do the contrary. Thirdly, there is perjury when judgment is lacking, since by the very fact that a man swears indiscreetly, he incurs the danger of lapsing into falsehood. ”

“ Further, to receive an oath from a person is less than to impose an oath on him. Now it would seem unlawful to receive an oath from a person, especially if he swear falsely, because he would then seem to consent in his sin. Much less therefore would it seem lawful to impose an oath on one who swears falsely. ”

“ 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. ”

“ I answer that, According to the teaching of the Philosopher (Poster. i, 2) , "that which causes a thing to be such is yet more so." Now we know that an action which is, by reason of its very nature, a venial sin, or even a good action, is a mortal sin if it be done out of contempt of God. ”

“ 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."
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. ”

“ Reply to Objection 3: When one man swears or promises to do another's will, there is to be understood this requisite condition---that the thing commanded be lawful and virtuous, and not unbearable or immoderate. ”