یَـٰۤأَیُّهَا ٱلَّذِینَ ءَامَنُوا۟ شَهَـٰدَةُ بَیۡنِكُمۡ إِذَا حَضَرَ أَحَدَكُمُ ٱلۡمَوۡتُ حِینَ ٱلۡوَصِیَّةِ ٱثۡنَانِ ذَوَا عَدۡلࣲ مِّنكُمۡ أَوۡ ءَاخَرَانِ مِنۡ غَیۡرِكُمۡ إِنۡ أَنتُمۡ ضَرَبۡتُمۡ فِی ٱلۡأَرۡضِ فَأَصَـٰبَتۡكُم مُّصِیبَةُ ٱلۡمَوۡتِۚ تَحۡبِسُونَهُمَا مِنۢ بَعۡدِ ٱلصَّلَوٰةِ فَیُقۡسِمَانِ بِٱللَّهِ إِنِ ٱرۡتَبۡتُمۡ لَا نَشۡتَرِی بِهِۦ ثَمَنࣰا وَلَوۡ كَانَ ذَا قُرۡبَىٰ وَلَا نَكۡتُمُ شَهَـٰدَةَ ٱللَّهِ إِنَّاۤ إِذࣰا لَّمِنَ ٱلۡـَٔاثِمِینَ
التفسير التبليغي
(O you who have believed, testimony between you when death approaches one of you at the time of making a will is [that of] two just men from among you or two others from outside you if you are traveling through the land and the affliction of death befalls you. You detain them after the prayer, and they both swear by Allah, if you doubt them, "We will not exchange it for a price, even if he should be a near relative, and we will not conceal the testimony of Allah. Indeed, we would then be among the sinful.") (5:106)
﴿ذَوَا عَدْلٍ مِنْكُمْ﴾ (two just men from among you): meaning from your tribe, those who are familiar with your circumstances. ﴿أَوْ آخَرَانِ مِنْ غَيْرِكُمْ﴾ (or two others from outside you): meaning two just men from outside your people/religion.
﴿إِنْ أَنْتُمْ ضَرَبْتُمْ فِي الْأَرْضِ﴾ (if you are traveling through the land): meaning if you journey through it.
﴿إِنْ أَنْتُمْ ضَرَبْتُمْ﴾ (if you are traveling): meaning by foot. ﴿فِي الْأَرْضِ﴾ (through the land): meaning by traveling. It is as if 'striking' with the feet is not called 'striking' except in this context, because it is a place of earnestness and diligence. ﴿فَأَصَابَتْكُمْ مُصِيبَةُ الْمَوْتِ﴾ (and the affliction of death befalls you): meaning the affliction from which there is no escape has befallen the testator.
﴿تَحْبِسُونَهُمَا﴾ (You detain them): meaning you call them to yourselves.
﴿إِنِ ارْتَبْتُمْ﴾ (if you doubt them): meaning if doubt arises in you concerning what they have reported about the incident.
﴿لَا نَشْتَرِي بِهِ ثَمَنًا﴾ (We will not exchange it for a price): meaning, by what we have stated, our intention is nothing but to establish the truth.
﴿وَلَوْ كَانَ﴾ (even if he should be): meaning the testator for whose sake we swore, in order to clear him. ﴿ذَا قُرْبَى﴾ (a near relative): meaning to us.
﴿وَلَا نَكْتُمُ شَهَادَةَ اللَّهِ إِنَّا إِذًا﴾ (and we will not conceal the testimony of Allah. Indeed, we would then): meaning if we were to do anything of alteration or concealment. ﴿لَمِنْ الْآثِمِينَ﴾ (be among the sinful).
﴿وَلَا نَكْتُمُ شَهَادَةَ اللَّهِ إِنَّا إِذًا لَمِنْ الْآثِمِينَ﴾ (and we will not conceal the testimony of Allah. Indeed, we would then be among the sinful): one who conceals testimony is sinful.
Sin is among the sins of the heart.
The verse of the will in Surat Al-Ma'idah [5:106] is one of the most problematic verses that has perplexed scholars in its grammar, meaning, and rulings.
Al-Tayyibi (d. 743 AH) narrated from Al-Zajjaj (d. 311 AH): that this verse is among the most grammatically intricate in the Quran. Al-Fakhr (d. 606 AH) said: Al-Wahidi (d. 468 AH) narrated from Umar: This verse is the most difficult of the rulings in this surah.
Source: التفسير التبليغي