When death approaches any of you (Surah Al-Ma’idah 5: 106)

O you who believe! When death approaches any of you, and you make a bequest, then take the testimony of two just men of your own folk or two others from outside, if you are traveling through the land and the calamity of death befalls you. Detain them both after the Salah (the prayer), (then) if you are in doubt (about their truthfulness), let them both swear by Allah (saying): "We wish not for any worldly gain in this, even though he (the beneficiary) be our near relative. We shall not hide the testimony of Allah, for then indeed we should be of the sinful.'' (Surah Al-Ma’idah 5: 106)


Testimony of Two Just Witnesses for the Final Will and Testament

This honorable Ayah contains a glorious ruling from Allah. Allah's statement,

O you who believe! When death approaches any of you, and you make a bequest, then take the testimony of two... meaning that there should be two witnesses in such cases,

just men... thus, describing them as just,

of your own folk –  Muslims.

or two others from outside  non-Muslims, meaning the People of the Book, according to Ibn `Abbas as Ibn Abi Hatim recorded. Allah said next,

if you are traveling through the land  on a journey,

and the calamity of death befalls you.   These are two conditions that permit using non-Muslims from among the Dhimmis for witnesses when there are no Muslims present: When one is traveling and needs to write a will, as Sharih Al-Qadi said. Ibn Jarir recorded that Sharih said, "The witness of the Jews and Christians is not allowed except while traveling, and even then only to witness the dictation of the will.'' Allah's statement,

Detain them both after the Salah (the prayer),  refers to the `Asr prayer, according to Al-`Awfi who reported it from Ibn `Abbas (Radhi Allahu Anhuma). This is the same explanation reported from Sa`id bin Jubayr, Ibrahim An-Nakha`i, Qatadah, `Ikrimah and Muhammad bin Sirin. As for Az-Zuhri, he said that they are detained after Muslim prayer (i.e., in congregation). Therefore, these two witnesses will be detained after a congregational prayer,

let them both swear by Allah if you are in doubt  meaning, if you are in doubt that they might have committed treachery or theft, then they should swear by Allah,

We wish not in this in our vows, according to Muqatil bin Hayyan,

for any worldly gain of this soon to end life,

even though he be our near relative meaning, if the beneficiary be our near relative, we will still not compromise on the truth.

We shall not hide the testimony of Allah,  thus stating that the testimony is Allah's, as a way of respecting it and valuing its significance,

for then indeed we should be of the sinful  if we distort the testimony, change, alter or hide it entirely.


Source: Tafsir ibn Kathir (Abridged)