As for someone who swears about an action that he did not do it, then does it, or was actually doing it, or reports something contrary to the truth, we say this is a false oath.
This is an oath, a false oath, and the scholars have differed regarding its expiation. The majority of scholars, like Malik, Ahmad, and Abu Hanifa, say that it is not expiated.
Al-Shafi'i said that it is expiated, but the more correct view is that it is not expiated.
That is because Allah, the Mighty and Majestic, says in His great Book: Allah has ordained for you the dissolution of your oaths, and an oath is a contract.
As Allah, the Exalted, says: by what your hearts have earned, so the oath that a person makes with his swearing.
The heart is committed to it, then it is dissolved after that. As for informing about an action, the heart is not committed to anything.
That is why we say, what does expiation apply to? That is why we say that the oath is what is required at that time.
If a person does or leaves something, that is what requires expiation. As for when a person informs
about something contrary to reality, or says something thinking he did or said it, then it turns out otherwise, this is an oath that can be a lie or the truth.
It can be a serious false oath or not. We say in this case that a person does not have to offer expiation. If it is a serious false oath, then he must repent.
There is no expiation required, and Allah knows best.