Does swearing by Allah necessitate an expiation if someone broke something and swore to compensate for it, but the owner refused to accept the compensation, claiming it to be forbidden? And what is the expiation in this case?

Whoever swears by one of Allah's names or attributes to do something and does not do it, is liable for expiation. This person who swore to pay for what he damaged, if he does not do so, then he must offer expiation, which is feeding ten poor people, or clothing them, or emancipating a slave. If he cannot find any of these, then fasting for three days. If he pays the compensation and gives it to the rightful owner, then he has fulfilled his oath and owes nothing, whether the owner accepts the compensation or not. Taking compensation for damaged goods is not forbidden, for whoever damages something belonging to another is obliged to compensate for it.