Musannaf Ibn Abi Shayba 7:192

Abu Bakr narrated to us, he said: Mu'tamir narrated to us, from Layth, from Abu Ma'shar, from Yazid, the father of Ibrahim al-Taymi, who said: If a man says, "Upon me for Allah" or "Upon me is for Allah a proof (hujjah)," then they are the same. And if he says, "Upon me for Allah is a vow" or "Upon me is a vow," then they are the same. And if he says, "I swear by Allah" or "I swear," then they are the same.