[Jesus is] not saying, “Take absolutely no oaths at all,” because Jesus Himself took and made oaths. You remember what Jesus said to His disciples in the upper room in John 13? “I tell you I will never again eat of this meal until we eat it in the Kingdom.” He was making an oath. He was saying, “I’m never going to sit down with you and eat this supper until we are eating the marriage feast of the Lamb together.” It was a pledge to His people – that He was going to be faithful until He brought them to glory. Paul made oaths. So Jesus’ point is not, “Don’t ever make oaths.” His point is, “Don’t ever use God’s name in an oath with subterfuge.” You always tell the truth. And even if you don’t invoke God’s name, whenever you are being called upon to tell you are witnessing as to whether you are from God or from the evil one.
Ligon Duncan