According to this exegete, lağv al-yamīn (vain oaths) are oaths of the type 'lā wallahi' and 'balā wallahi' that come from the tongue out of habit without being intended by the heart, and no atonement is required for them; in contrast, it is stated that atonement is required for oaths that the heart deliberately commits to, oaths intentionally taken in sin. Taberî reports that some scholars such as Katade, Atā and Hakem said that atonement is also required for intentional false oaths. Furthermore, it is conveyed through reports from Aisha, Ibn Abbas and Sha'bī that vain oaths are expressions of 'lā wallahi, balā wallahi' that are said to bind speech without the heart committing to them.

لا يؤاخذكم الله بما سبقتكم به ألسنتكم من الأيمان على عجلة وسرعة، فيوجب عليكم به كفارة إذا لم تقصدوا الحلف واليمين

According to Zemahşerî, in the verse Allah's knowledge of the good and evil of every creature and His giving each what they deserve is being compared with the situation of one who does not know this; the word 'mā' has been interpreted as the subject (mubtada) and a predicate clause has been attached without carrying a conditional meaning. The verse is specific to the guilty (criminals), and it is possible for Allah to apply punishment fully to some and pardon others; the tribulations that befall the innocent such as prophets, children and the mentally ill are by way of compensation and wisdom. Furthermore, it is emphasized that most of the tribulations that befall a person are in return for their own sins, and Allah's pardon is much greater than this.

والآية مخصوصة بالمجرمين ولا يمتنع أن يستوفي الله بعض عقاب المجرم ويعفو عن بعض . فأما من لا جرم له كالأنبياء والأطفال والمجانين ، فهؤلاء إذا أصابهم شيء من ألم أو غيره فللعوض الموفى والمصلحة

According to er-Râzî, lağv al-yamīn is an oath that a person does not intend seriously and that does not bind their heart; an example of this is words within the habit of speech like 'lā wallahi, balā wallahi'. In contrast, if a person swears seriously that something has occurred and then it is revealed that it is not so, this oath is not considered vain because it came about through the heart's act of will. Furthermore, its connection with the context before the verse is explained by the fact that some companions made their food and clothing unlawful for themselves and chose monasticism and swore oaths, and this verse was revealed in response to their questions about its being forbidden.

هو الذي يقصده الإنسان على الجد ويربط قلبه به ، وإذا كان كذلك وجب أن يكون اللغو الذي هو كالمقابل له أن يكون معناه ما لا يقصده الإنسان بالجد ، ولا يربط قلبه به

Kurtubî states that this verse encompasses oaths like 'lā wallahi' and 'balā wallahi' that people continuously repeat with their tongues out of habit in this world, and that these are considered 'vain oaths' because they do not carry the true intention of swearing. Furthermore, according to Ibn Abbas's report regarding the reason for the revelation of the verse, it was revealed for those who made lawful food, clothing and marriage unlawful for themselves and swore oaths about it, and conveys that the lawful cannot be made unlawful by oaths. In this context, he explains that oaths are divided into four types in Islamic law, and that atonement is required in two of them while not required in the other two.

فبان بهذا أن الحلف لا يحرم شيئا وهو دليل الشافعي على أن اليمين لا يتعلق بها تحريم الحلال وأن تحريم الحلال لغو كما أن تحليل الحرام لغو

According to Ibn Kesîr, lağv al-yamīn is an oath that has become habitual on the tongue without the person intending to swear deliberately, something uttered from the mouth without intention; Allah does not punish His servant for these. Different views are reported on this matter from the companions and the successors: some of them explain it as words spoken without the heart binding them during discussion like 'lā wallāhi', 'balā wallāhi', some as oaths that are believed to be correct and later turn out to be wrong, and some as deliberately false oaths (yamīn al-ghamūs).

أي لا يعاقبكم ولا يلزمكم بما صدر منكم من الأيمان اللاغية وهي التي لا يقصدها الحالف بل تجري على لسانه عادة من غير تفقيد ولا تأكيد

According to Beydâvî, 'lağv' in an oath is speech that carries no intention, words poured forth from the tongue out of habit or spoken without knowing their meaning (for example, expressions like 'lā wallahi' and 'balā wallahi' that Arabs say purely for the purpose of emphasis). Allah does not require punishment or atonement for such unintentional oaths; true responsibility lies in oaths that the heart makes together with the tongue in intention. Furthermore, the view of Abū Hanīfe is also reported: according to him, lağv is an oath made on the basis of one's false assumption; that is, one is not held responsible for an oath made in error, but one is held responsible for an oath in which one deliberately lies.

ولغو اليمين مالا عقد معه كما سبق به اللسان، أو تكلم به جاهلا لمعناه كقول العرب: لا والله وبلى والله، لمجرد التأكيد