法界次第初門 1.228

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四、不妄語戒。云何名妄語？不淨心欲誑他，隱覆實事，出異語，生口業，是名妄語。若不作是事，名不妄語戒。妄語之罪從言聲相解生，若不相解，雖不實語，皆是妄語方便，不謂正罪。

Fourth, the precept against false speech. What is meant by false speech? With an impure mind desiring to deceive another, concealing the actual facts, uttering divergent words, and generating vocal karma—this is named false speech. If one does not do this, it is named the precept against false speech. The offense of false speech arises from mutual comprehension through speech and sound; if there is no mutual comprehension, even if it is not true speech, it is in all cases a preliminary expedient of false speech and is not deemed a primary offense.