What is the ruling on one who swore an oath of triple divorce upon a relative so that he would take money, but he refused, then he took it and immediately returned it?

Oaths are based on intention. So if you intended by your oath to your relative that he should own the money and benefit from it, then you do not fulfill your oath by taking the money and returning it to you, as that is a trick that is of no avail. If you intended to take it immediately, then you have broken your oath, and your wife is divorced threefold, according to the view of the majority of scholars, in contrast to Ibn Taymiyyah, who holds that it requires an expiation for an oath. Swearing by divorce is not permissible.