Sefer HaChinuch ספר החינוך

That we do not disavow money that is in our hand from another: That we not disavow that which is deposited into our hand, and about anything that is to us of someone else’s, as it is stated (Leviticus 19:11), “you shall not disavow.” And the explanation came (Shevuot 37b) that the verse is referring to money. And the language of Sifra, Kedoshim, Section 2:3 is: “Since it is stated (Leviticus 5:22), ‘and he disavows it and swears falsely,’ we have learned the punishment. From where is the warning? [Hence,] we learn to say, ‘and you shall not disavow.’” This is also from the commandments about which the intellect testifies.

From the laws of the commandment is that which they, may their memory be blessed, said (Bava Metzia 5b) that one who denies a deposit is disqualified from testimony — and even though he did not make an oath. And they said in the Gemara, [this is] specifically when the witnesses say that the deposit is in his house at that time. Its details are elucidated in [scattered] places in Tracatate Shevuot. (See Tur, Choshen Mishpat 94.)

And this prohibition is practiced in every place and at all times by males and females. And one who transgresses it and disavows to his compatriot [having] something of monetary value violates this negative commandment, and it is like he violates a commandment of the King. But there are no lashes for it.