What is forbidden in the third commandment?

A. The third commandment forbids all profaning or abusing of anything whereby God makes himself known

Leviticus 19:12

You shall not swear by my name falsely, and so profane the name of your God: I am the LORD.

James 5:12

But above all, my brothers, do not swear, either by heaven or by earth or by any other oath, but let your “yes” be yes and your “no” be no, so that you may not fall under condemnation.