Exegesis of the saying of Allah the Exalted: "Allah does not hold you accountable for idle oaths, but He holds you accountable for the oaths you have sworn," including a mention of the types of oaths.

The Shaykh : As for the verse regarding oaths, Allah Blessed and Exalted is He said: It is derived from this verse that oaths are divided into two categories:
One category is where a person swears the oath and intends it; for this, the person is held accountable and is commanded to fulfill it. If he does not do so, he owes an expiation. What are the oaths that are sworn? They are mentioned in the saying of Allah the Exalted in Surat al-Baqarah: So, what are the sworn oaths? They are those that a person intends, so that they become what his heart has earned.
As for His saying: This is the second category. What is idle talk? It is what a person does not intend, such as what often slips off the tongue: "By Allah, I did not go to so-and-so," "By Allah, I did not come from so-and-so," or "By Allah, I did not do such-and-such," without intending to swear an oath. It is also like when a woman says to her children, "By Allah, if you do such-and-such, I will break the stick over you or throw you into the street," or something similar. This is what is meant; even the woman does not intend to throw her child into the street or break the stick over him. So, these oaths are considered idle talk, and there is no expiation for them, even if a person swears a thousand times, because he did not intend them.