Catechism of the Catholic Church §2150 — excerpt
The second commandment forbids false oaths. Taking an oath or swearing is to take God as witness to what one affirms. It is to invoke the divine truthfulness as a pledge of one's own truthfulness.
This translation is under copyright, so only the cited words are quoted here. Follow the link for the full text. Translation: English translation of the Catechism of the Catholic Church, 2nd ed. (Libreria Editrice Vaticana), as posted at vatican.va.
