Sayyiduna Abdullah bin Mas'ud (may Allah be pleased with him) said: The Messenger of Allah (peace and blessings be upon him) said: "Whoever seizes the property of a Muslim man by a false oath will meet Allah while He is angry with him." Just then Sayyiduna al-Ash'ath (may Allah be pleased with him) came in and asked: What has Abu Abd al-Rahman (Abdullah bin Mas'ud) narrated to you? We said: Such and such. He said: It (the verse) was revealed about me. There was a dispute between me and a man over some land of ours, and I went to the Prophet (peace and blessings be upon him) with the dispute. I had no witnesses, so he (peace and blessings be upon him) said: "Shall I make him take an oath?" I said: O Messenger of Allah! Then he will swear. The Messenger of Allah (peace and blessings be upon him) said: "Whoever seizes someone's property by a false oath, while he is wicked in it, will meet Allah, the Mighty and Majestic, while He is angry with him." And this verse was revealed: "Indeed, those who sell the covenant of Allah and their oaths for a small price" [Surah Al Imran: 77], to the end of the verse.
Hadith Referenceالمعجم الكبير للطبراني / باب الألف / 638