What is the ruling on taking a false oath, but then returning the money to its owners?

The "Oath of Immersion" (Yamin (definition) Ghamus) is an intentionally false oath. It is called that because it immerses its taker in sin and Hellfire, and it is considered one of the major sins. According to the majority of jurists—the Hanafis, Malikis, and Hanbalis—it has no expiation except for sincere repentance and restoring rights and redressing injustices to their rightful owners, due to the magnitude of its sin. However, some Hanbalis and the Shafi’is hold that expiation is obligatory for it.