the wording of the verse follows what is generally and ordinarily the case, not a stipulated condition.
The evidence for this is the report that the Prophet, may Allah bless him and grant him peace, pledged his armour to Abū al-Shaḥm, a Jew; and this was neither during travel nor when a scribe was unavailable. (1)
“If one of you entrusts another...” In the reading of Ubayy: “If one entrusts...” That is, if the person liable for the right is considered trustworthy by the holder of the right, so that he does not take any collateral from him because of his favourable opinion of him.
“Then let the one entrusted fulfill his trust”: that is, let him repay it faithfully. “And let him fear Allah, his Lord,” in rendering the right due. Then He returns to addressing the witnesses and says: “Do not conceal testimony.” ⦗51/b⦘ When you are called upon to give it, He forbade concealing testimony and warned against it, saying: “Whoever conceals it—his heart is sinful”; that is, his heart is wicked. It has been said: Allah has not issued a warning concerning anything like His warning concerning the concealment of testimony, when He said, “His heart is sinful.” By this He intended the disfigurement of the heart—we seek refuge in Allah from that. “And Allah is Knowing of what you do”—whether giving testimony or concealing it.
“To Allah belongs all that is in the heavens and all that is on the earth. And whether you disclose what is within yourselves or conceal it, Allah will call you to account for it. Then He forgives whom He wills and punishes whom He wills; and Allah is All-Powerful over all things.” (284)
“To Allah belongs all that is in the heavens and all that is on the earth,” as His possessions; all who inhabit them are His servants, and He is their Owner. “And whether you disclose what is within yourselves or conceal it, Allah will call you to account for it. Then He forgives whom He wills and punishes whom He wills; and Allah is All-Powerful over all things.”
The scholars differed concerning this verse. One group held that it is specific, and then differed as to the manner of its specificity. Some said that it is connected to the preceding verse and was revealed concerning the concealment of testimony: “or conceal” the withholding of it, “Allah will call you to account for it.” This was the view of al-Shaʿbī and ʿIkrimah.
Others said that it was revealed concerning those who take the disbelievers as allies instead of the believers. That is: whether you openly declare the allegiance to the disbelievers that is within yourselves, or keep it secret, Allah will call you to account for it. This was the view of Muqātil, as he mentioned regarding Surat Āl ʿImrān: “Let not the believers take the disbelievers as allies instead of the believers,” until he said: “Say: Whether you conceal what is in your breasts or disclose it, Allah knows it.” (Āl ʿImrān 3:29)