Matthew 23:22

And he that shall swear by heaven sweareth by the throne of God, and by Him that sitteth thereon.

A typical example of the senseless distinctions that were allowed, because tradition had so spoken. Jesus calls the scribes and Pharisees blind guides, such as undertook to lead other people, while they themselves lacked proper knowledge and understanding, Romans 2:17. He that swore an oath by the gold of the Holy Place or by the sacrifice upon the altar, things that were sanctified to God, was considered a flagrant transgressor, if he did not consider his oath as fully binding. But to swear by the Holy of Holies itself or by the altar of sacrifice, that was nothing, signified nothing, and was not binding. Small, insignificant details were bolstered up in the interest of human precepts and for the purpose of holding men's souls by fear, but the fundamental matters were ignored. Stupid, blind fools the Lord calls them, that have no understanding of true values. It is the altar that hallows, that gives value to the sacrifice; it is the Holy Place that imparts its sanctity to the ornamentation; it is God, the King of the heavens, that gives to the throne above dignity and worth. For the Jews, therefore, it was time for the readjustment of values. All oaths are sacred and valid, and it will never do to cloud the issue by man-made distinctions.