The intentions for taking oaths is not a bad thing, however, mortals, as
imperfect, short sighted beings cannot control the circumstances around
them. There could come an occassion where a person cannot fulfill their
oath, or die trying. The oath is not the bad thing, but the inability to
fulfill the oath. Therefore, this is why the Valar warn against it,
saying that you cannot take back what you swear. Oathes can lead to noble
deeds, and so are good, but the loyalty is the key, not the oath. "let
your yes be yes" means, just do it. If you intend to do something, do it,
if you don't, don't, but it is best not to swear on something that you cannot,
or will not do. And just in case the circumstances surrounding that oath
change, it is wisest just to do what you intend to do.
read "good vs bad oathes" by
Penthe