When I administer the oath, I will say “ . . . [d]o you swear or affirm that the testimony you are about to give in these proceedings will be the truth.” I recently had a debtor ask me to explain the difference. In short, swearing an oath implicates a “higher power”, or “supreme being,” e.g. God, while an affirmation implicates one’s conscience and honor. One is a promise, before God and to God, to tell the truth, and the other is a promise, on your honor, to tell the truth, without resort to a higher power. Usually, individuals who choose to affirm rather than swear do so because of some conviction that it is inappropriate to swear oaths, or, because they do not believe in any “higher power.”

Rule 603 of the Federal Rules of Evidence, which are applicable in Bankruptcy Court., deals with the issue simply and directly:

Rule 603. Oath or Affirmation to Testify Truthfully

Before testifying, a witness must give an oath or affirmation to testify truthfully. It must be in a form designed to impress that duty on the witness’s conscience.

The intention here is not to proscribe a particular form of oath or affirmation, but to impress upon a witness the importance of testifying truthfully. At your meeting of creditors, you may either give oath, or affirm. The choice is yours. It is important to remember, however, that whether testimony is offered under oath or by affirmation, the penalties for giving false testimony are equally applicable.