His saying, exalted is He: “To Allah you will all return”—both those who went astray and those who were rightly guided—“and He will inform you of what you used to do.”
“O you who believe! Take care of your own selves. Those who go astray will not harm you if you are rightly guided. To Allah you will all return, and He will inform you of what you used to do.” (105)
“O you who believe! When death approaches one of you and he makes a bequest, let there be two just witnesses from among you; or, if you are travelling through the land and the calamity of death befalls you, two others from outside your community. If you doubt them, detain them after the prayer, and let them both swear by Allah: ‘We will not sell our testimony for any price, even if it concerns a close relative; nor will we conceal Allah’s testimony, for then we would surely be among the sinners.’
“But if it is discovered that the two have incurred sin, then two others, having a closer right from among those whose right has been violated, shall take their place. Let them both swear by Allah: ‘Our testimony is truer than their testimony, and we have not transgressed; for then we would surely be among the wrongdoers.’” (106–107)
His saying, exalted is He: “O you who believe! When death approaches one of you and he makes a bequest, let there be two just witnesses from among you.” The reason for the revelation of this verse is what has been related: Tamim ibn Aws al-Dari and Adi ibn [Badda’] (1) left Madinah for trade in the land of Syria. They were Christians, and Badil, the freedman of Amr ibn al-As, who was a Muslim, was with them.
When Badil’s illness became severe, he entrusted his belongings to Tamim and Adi and instructed them to deliver them to his family when they returned. Badil then died. They searched through his belongings and took from them a silver vessel inlaid with gold, containing three hundred mithqals of silver, and concealed it. They then completed their business and returned to Madinah.
They delivered the belongings to the household, who searched through them and found a written list naming what he had possessed. They came to Tamim and Adi and asked, “Did our companion sell anything from his belongings?” They replied, “No.” They asked, “Did he engage in any trade?” They replied, “No.” They asked, “Was his illness prolonged, so that he spent something on himself?” They replied, “No.”
They said, “We found among his belongings a written list naming what he had possessed, and we have found missing from it a silver vessel gilded with gold, containing three hundred mithqals of silver.” They replied, “He merely entrusted us with some things and instructed us to deliver them to you, which we have done. We have no knowledge of the vessel.”
They brought their dispute before the Prophet, may Allah bless him and grant him peace. The two persisted in their denial and swore an oath, so Allah, exalted is He, revealed this verse: “O you who believe! When death approaches one of you and he makes a bequest, let there be two just witnesses.” (2) That is, let two people bear witness. Its wording is declarative, but its meaning is imperative.
It was also said that its meaning is: the testimony concerning a bequest at the time of death is to be borne by two people. Scholars differed as to who these two are.