Is swearing an oath after returning stolen money considered a sin, and what are the consequences?

If you swore an oath concerning an existing matter based on your knowledge, and you had no right to the claimant's party, then there is nothing upon you. However, if you swore falsely to deny embezzlement, then you must repent. An oath before a judge or his deputy is based on the intention of the one administering the oath. A false oath may be permissible out of necessity or for an overriding benefit, such as reconciling people, in war, in a man's conversation with his wife, and in a woman's conversation with her husband. A false oath is a grave sin and is called al-Yamin (definition) al-Ghamus (the immersing oath), but it is permissible if a person is in dire straits and cannot escape except by swearing an oath of denial with an interpretation, and he must repent and seek forgiveness.