1
את אשמו בראשו. הוּא הַקֶּרֶן שֶׁנִּשְׁבָּע עָלָיו (ב"ק ק"י): את אשמו בראשו [HE SHALL RESTORE] THAT WHEREIN HE IS GUILTY, AS BEING THE CHIEF SUM — This means, he shall restore the principal about which he has sworn falsely (Bava Kamma 110a).
2
לאשר אשם לו. לְמִי שֶׁנִּתְחַיֵּב לוֹ (כתובות י"ט): לאשר אשם לו [AND HE SHALL RESTORE THE PRINCIPAL … AND GIVE UNTO HIM] TO WHOM HE IS GUILTY — i.e. unto him to whom he (the claimant) owes money (Ketubot 19a).