How important is speech in the establishment of kedushah, or holiness?
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Do not deal deceitfully: If someone has deposited money with you, it is deceit to say, "I never saw you, this never happened."
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Do not deal falsely: When you make a conditional deal with your neighbor and say, "If you give me such-and-such, I will do the job." If you take his money but don't do the agreed upon [job].
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(R. Yaakov Tzvi Mecklenburg, early 18th c.The Torah does not warn us (in this verse) about fraud because a fraud happens when something (that was promised) is not fulfilled, as when someone promises to fulfill the deal but does not do so...At the time that the deal is made, it is not clear whether the statement is fraudulent or not. But a lie is obviously false and is false the moment it leaves the mouth of the liar.
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The Netziv, R. Naftali Tzvi Yehuda Berlin, Lithuania, early 18th c.) If you stole, be thankful that you did not deceive.
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