The third view is that these are oaths for which expiation is due if they are broken, just as with other oaths. Some scholars distinguish between an obligation one undertakes for Allah’s sake—an oath involving a vow—and a prohibition one undertakes for Allah’s sake—an oath involving divorce or manumission. Regarding the first, they say that he must offer the expiation for an oath if he breaks it. Regarding the second, they say that, if he breaks his oath, the consequence he made conditional—and invoked in his oath—takes effect. This is because, in the first case, what he has undertaken is an obligatory act, and he is not discharged from it until he performs it; he can therefore offer expiation before doing so. In the second case, what he has undertaken is that a prohibition should take effect. This occurs upon fulfilment of the condition and cannot be lifted by expiation.
The “third view” is the one supported by the Quran, the Sunnah, and sound reasoning. The statements of the Companions of the Messenger of Allah, may Allah bless him and grant him peace, also support it in general, as has been explained at length elsewhere.
For Allah says in His Book:
“But He will hold you accountable for the oaths you have solemnly sworn. The expiation for this is to feed ten needy people,”
through to His words:
“That is the expiation for your oaths when you have sworn them.”
And the Most High says:
“Allah has prescribed for you a way to release yourselves from your oaths.”
It is also authentically reported that the Prophet, may Allah bless him and grant him peace, said:
“Whoever swears an oath and then sees that another course is better should do what is better and offer expiation for his oath.”
Both the wording and the meaning of these texts encompass all the oaths of Muslims. As for the wording, Allah says:
“Allah has prescribed for you a way to release yourselves from your oaths,”
and:
“That is the expiation for your oaths.”
These words address the believers, so every oath of theirs falls within their scope. Swearing by created beings, however, is an act of associating partners with Allah and is not among their oaths, for the Prophet, may Allah bless him and grant him peace, said:
“Whoever swears by other than Allah has associated partners with Him.”
This was narrated by the compilers of the Sunan: Abū Dāwūd