91. ‘If thou thinkest, O friend of virtue, with respect to thyself, “I am alone,” (know that) that sage who witnesses all virtuous acts and all crimes, ever resides in thy heart.
92. ‘If thou art not at variance with that divine Yama, the son of Vivasvat, who dwells in thy heart, thou needest neither visit the Ganges nor the (land of the) Kurus.
93. ‘Naked and shorn, tormented with hunger and thirst, and deprived of sight, shall the man who gives false evidence, go with a potsherd to beg food at the door of his enemy.
94. ‘Headlong, in utter darkness shall the sinful man tumble into hell, who being interrogated in a judicial inquiry answers one question falsely.
95. ‘That man who in a court (of justice) gives an untrue account of a transaction (or asserts a fact) of which he was not an eye-witness, resembles a blind man who swallows fish with the bones.
96. ‘The gods are acquainted with no better man in this world than him, of whom his conscious Soul has no distrust, when he gives evidence.
97. ‘Learn now, O friend, from an enumeration in due order, how many relatives he destroys who gives false evidence in several particular cases.
98. ‘He kills five by false Testimony regarding (small) cattle, he kills ten by false testimony regarding kine, he kills a hundred by false evidence concerning horses, and a thousand by false evidence concerning men.
99. ‘By speaking falsely in a cause regarding gold, he kills the born and the unborn; by false evidence concerning land, he kills everything; beware, therefore, of false evidence concerning land.
100. ‘They declare (false evidence) concerning water, concerning the carnal enjoyment of women, and concerning all gems, produced in water, or consisting of stones (to be) equally (wicked) as a lie concerning land.
101. ‘Marking well all the evils (which are produced) by perjury, declare thou openly everything as (thou hast) heard or seen (it).’
102. Brahmanas who tend cattle, who trade, who are mechanics, actors (or singers), menial servants or usurers, the (judge) shall treat like Sudras.
103. In (some) cases a man who, though knowing (the facts to be) different, gives such (false evidence) from a pious motive, does not lose heaven; such (evidence) they call the speech of the gods.
104. Whenever the death of a Sudra, of a Vaisya, of a Kshatriya, or of a Brahmana would be (caused) by a declaration of the truth, a falsehood may be spoken; for such (falsehood) is preferable to the truth.
105. Such (witnesses) must offer to Sarasvati oblations of boiled rice (karu) which are sacred to the goddess of speech, (thus) performing the best penance in order to expiate the guilt of that falsehood.
106. Or such (a witness) may offer according to the rule, clarified butter in the fire, reciting the Kushmanda texts, or the Rik, sacred to Varuna, ‘Untie, O Varuna, the uppermost fetter,’ or the three verses addressed to the Waters.
107. A man who, without being ill, does not give evidence in (cases of) loans and the like within three fortnights (after the summons), shall become responsible for the whole debt and (pay) a tenth part of the whole (as a fine to the king).
108. The witness to whom, within seven days after he has given evidence, happens (a misfortune through) sickness, a fire, or the death of a relative, shall be made to pay the debt and a fine.
109. If two (parties) dispute about matters for which no witnesses are available, and the (judge) is unable to really ascertain the truth, he may cause it to be discovered even by an oath.
110. Both by the great sages and the gods oaths have been taken for the purpose of (deciding doubtful) matters; and Vasishtha even swore an oath before king (Sudas), the son of Pigavana.
111. Let no wise man swear an oath falsely, even in a trifling matter; for he who swears an oath falsely is lost in this (world) and after death.
112. No crime, causing loss of caste, is committed by swearing (falsely) to women, the objects of one’s desire, at marriages, for the sake of fodder for a cow, or of fuel, and in (order to show) favour to a Brahmana.
113. Let the (judge) cause a Brahmana to swear by his veracity, a Kshatriya by his chariot or the animal he rides on and by his weapons, a Vaisya by his kine, grain, and gold, and a Sudra by (imprecating on his own head the guilt) of all grievous offences (pataka).
114. Or the (judge) may cause the (party) to carry fire or to dive under water, or severally to touch the heads of his wives and children.
115. He whom the blazing fire burns not, whom the water forces not to come (quickly) up, who meets with no speedy misfortune, must be held innocent on (the strength of) his oath.
116. For formerly when Vatsa was accused by his younger brother, the fire, the spy of the world, burned not even a hair (of his) by reason of his veracity.
117. Whenever false evidence has been given in any suit, let the (judge) reverse the judgment, and whatever has been done must be (considered as) undone.
118. Evidence (given) from covetousness, distraction, terror, friendship, lust, wrath, ignorance, and childishness is declared (to be) invalid.
119. I will propound in (due) order the particular punishments for him who gives false evidence from any one of these motives.
120. (He who commits perjury) through covetousness shall be fined one thousand (panas), (he who does it) through distraction, in the lowest amercement; (if a man does it) through fear, two middling amercements shall be paid as a fine, (if he does it) through friendship, four times the amount of the lowest (amercement).