Chapter on Oaths, Vows, and Expiations
Man Lā Yaḥḍuruh al-Faqīh|Volume 3|Book 2|Chapter 38
وَ عَنِ اَلرَّجُلِ يَحْلِفُ لِصَاحِبِ اَلْعُشُورِ يُحْرِزُ بِذَلِكَ مَالَهُ قَالَ "نَعَمْ".
And regarding a man who swears an oath to the tax collector in order to protect his wealth. Imam عليه السلام said: "Yes."
- Ṣaḥīḥ al-Faqīh