"You shall not take the name of Hashem your Elohim in vain"
We learn that at the time that God created the world He placed a stone with His name engraved upon it into the deep waters. This stone flows up to receive the oath of those who swear on the Truth; then it returns to the deep waters. If the oath is false, the waters flow up but the stone retreats without receiving the oath, and the letters on the stone disperse in the deep, until God invites Ye'azriel to engrave the Holy Letters as they were before, and the world is settled by them.
Later [verse 523] we learn that the twelfth commandment is to swear by God's name truthfully, for he who takes a true oath combines himself with the supernal seven grades. He who takes a false oath causes Malchut to be disturbed. Taking a vow is a stricter act than taking an oath, for it is connected higher.