Leviticus 19:11

Ye shall not steal
Which is the eighth command; (See Gill on Exodus 20:15); though Jarchi thinks something different from that law is here intended; that this is a caution against stealing of money, that in the decalogue against stealing of souls, or men. And it may be observed, that one is expressed in the singular number, the other in the plural, as here, and takes in more; not the actual thief only, but he that sees and is silent, who, as Aben Ezra observes, is even as the thief; and perhaps this follows upon the preceding laws, to suggest, that he that deprives the poor of the corner of the field, and of the gleaning Of the harvest and vintage, is as if he robbed; and the last mentioned writer seems to make the force of this depend on that: and Maimonides ^F23 on the above law observes, that he that put a basket under a vine, in the time of gathering grapes, robbed the poor:

neither deal falsely;
in any respect defrauding and over reaching in trade and commerce, particularly not being faithful to a trust committed to them; so Aben Ezra restrains it to what is deposited with a man to keep, which he denies he ever had; and he observes, that he that knows it, and does not bear witness of it, is as he that deals falsely; and such an one, according to a former law, having sworn falsely, and, when convicted, was obliged to restore the principal, and add a fifth part, and bring a trespass offering to make atonement for his sin likewise, ( Leviticus 6:2-7 ) :

neither lie one to another;
in common speech and conversation, in trade and business, and particularly by demanding money of a man who never had anything of him, as Aben Ezra; and who owes him nothing, and yet affirms, with a lie, that he is indebted to him, and insists on payment.