believers.

“And whoever alters it after hearing it, its sin rests only upon those who alter it. Indeed, Allah is All-Hearing, All-Knowing.” (181)

Regarding His saying, “And whoever alters it”: that is, whoever changes the bequest—whether among the executors, guardians, or witnesses—“after hearing it,” meaning, after hearing the statement of the one making the bequest. For this reason, the masculine pronoun is used, even though “bequest” is feminine. It is also said that the pronoun refers to the act of making the bequest, just as in His saying: “Whoever receives an admonition from his Lord” (al-Baqarah 2:275), where the pronoun refers back to the act of admonition.

“its sin rests only upon those who alter it”; the deceased bears no blame for it. “Indeed, Allah is All-Hearing” of what the one making the bequest has bequeathed, “All-Knowing” of the alteration made by whoever alters it. Or: He is All-Hearing of his bequest and All-Knowing of his intention.