If I do not accept an oath by Allah, am I not showing reverence to Allah if I know the one taking the oath is lying?

Question:
He says: Honorable Shaykh, may Allah grant you success. You said, may Allah protect you, in today’s lesson on tawhid (the oneness of Allah) that one who does not accept an oath by Allah is not showing reverence to Allah. Does this apply if a person takes an oath to me and I know he is lying, so I am not convinced, do not accept it, and do not accept his oath?

Answer:
This is a case of lying, which you do not accept. The discussion is about when you do not know; you should have a good opinion of him. If you do not know that he is lying, have a good opinion of him and magnify Allah, Glorified and Exalted is He. But if you know that he is lying, this is not an oath; this is lying. Yes.