Is anything required of someone who, after swearing to give a sum of money to another person, then immediately seeks forgiveness and takes the money back, given that he swore an oath and did not fulfill what he swore?

If the one making the oath intended to bind the one sworn upon, but the latter refused, then expiation is due. However, if the intention was to honor, and the person refused, some scholars are of the opinion that nothing is due, while others believe he has broken his oath. The more prudent approach is to offer expiation to avoid scholarly disagreement.