Al-Maaida • BN-TAFSEER-IBN-E-KASEER
﴿ يَٰٓأَيُّهَا ٱلَّذِينَ ءَامَنُوا۟ شَهَٰدَةُ بَيْنِكُمْ إِذَا حَضَرَ أَحَدَكُمُ ٱلْمَوْتُ حِينَ ٱلْوَصِيَّةِ ٱثْنَانِ ذَوَا عَدْلٍۢ مِّنكُمْ أَوْ ءَاخَرَانِ مِنْ غَيْرِكُمْ إِنْ أَنتُمْ ضَرَبْتُمْ فِى ٱلْأَرْضِ فَأَصَٰبَتْكُم مُّصِيبَةُ ٱلْمَوْتِ ۚ تَحْبِسُونَهُمَا مِنۢ بَعْدِ ٱلصَّلَوٰةِ فَيُقْسِمَانِ بِٱللَّهِ إِنِ ٱرْتَبْتُمْ لَا نَشْتَرِى بِهِۦ ثَمَنًۭا وَلَوْ كَانَ ذَا قُرْبَىٰ ۙ وَلَا نَكْتُمُ شَهَٰدَةَ ٱللَّهِ إِنَّآ إِذًۭا لَّمِنَ ٱلْءَاثِمِينَ ﴾
“O YOU who have attained to faith! Let there be witnesses to what you do when death approaches you and you are about to make bequests: two persons of probity from among your own people, or -if the pangs of death come upon you while you are travelling far from home -two other persons from [among people] other than your own. Take hold of the two after having prayed; and if you have any doubt in your mind, let each of them swear by God, "We shall not sell this [our word] for any price, even though it were [for the sake of] a near kinsman; and neither shall we conceal aught of what we have witnessed before God -or else, may we indeed be counted among the sinful."”
Please check ayah 5:108 for complete tafsir.