四分律比丘含注戒本 2.7

2.7

若境界是見、聞、觸、知，若想，若疑，便言不見、聞、觸、知，波逸提。乃至不見、聞等，亦類上也。若本作妄語念，及妄時不憶是妄語者，吉羅；若前後不憶，正妄語時知者，波逸提。若所見異、所忍異、所欲異、所觸異、所想異、所心異，如此諸事，皆是妄語。說戒時乃至三問，憶念罪不說，突吉羅。

If the sensory domain was seen, heard, sensed, or known, or if there was perception or doubt, and he then says it was not seen, heard, sensed, or known, it is a prāyaścittika. Up to what was unseen, unheard, etc., is analogous to the above. If he originally intended to speak falsely, but at the time of lying did not remember that it was false speech, it is a duṣkṛta; if he did not remember before and after, but at the exact time of speaking falsely he knew it, it is a prāyaścittika. If what was seen was otherwise, what was tolerated was otherwise, what was desired was otherwise, what was sensed was otherwise, what was perceived was otherwise, or what was minded was otherwise—all such matters are false speech. When the precepts are recited, up to being asked three times, if he remembers an offense and does not speak of it, it is a duṣkṛta.