Shevuot 2 - Two Types of Oaths that are in Reality Four

Oaths can be of two types: to do something, or not to do it. For example, "I will eat this bread" or "I will not eat this bread." These are the oaths explicitly mentioned in the Torah. However, one can derive the same two types of oaths related to the past, where the person swears that he did something, or didn't do it. If made inadvertently, all four types require the offender to bring a variable-type offering, which depends on his means.

(Here the Talmud digresses from oaths to discuss other cases of "two that are in reality four." It will not come back to oaths until after eighteen pages.)

But why study oaths right after Makkot (lashes)? Because one of the last subjects in Makkot was multiple penalties for one transgression, and "two that are four" is formulated similarly.

Art: Still Life with Bread and Wine Glass by Isaac Luttichuys