Or have found. — The fifth instance adduced is of property which was neither entrusted nor exacted but accidentally found. For the law on lost property, see Exodus 23:4; Deuteronomy 22:1-3.
And sweareth falsely. — This refers to all the five instances specified — that is, if he denies with an oath that property had been entrusted to him, that he had robbed, or exacted, or found anything.