Savoy Declaration of Faith and Order · Chapter 23

Of lawful Oaths and Vows

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2. The name of God onely is that by which men ought to swear, and therein it is to be used with all holy fear and reverence: Therefore to swear vainly, or rashly, by that glorious or dreadful name, or to swear at all by any other thing, is sinful, and to be abhorred; yet as in matters of weight and moment an Oath is warranted by the Word of God under the New Testament, as well as under the Old; so a lawful Oath, being imposed by lawful authority in such matters, ought to be taken.

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