A new mishnah! Taking a false oath about the past, or an oath about the future, which is not upheld, which turns it into a false oath, about tangible or intangible matters, means a sliding scale offering. Likewise, if it pertains to other people. Plus, the stringencies of oaths (shevuot) vs. vows (nedarim), with regard to each other. Also, if a person swears about another party - falsely - either that person needs to bring the sacrifice or not - a large debate. Oaths also seem to pertain to matters that are either good or bad - and a textual inference is necessary to present them as not necessarily being harmful or beneficial. Rabbi Akiva vs. Rabbi Yishmael, and Rav vs. Shmuel -- which is not the same dispute, though we might have thought they were. Plus, the formulation with regard to oaths to make them oaths.