Al-Maaida • EN-TAFSIR-IBN-ABBAS
﴿ فَإِنْ عُثِرَ عَلَىٰٓ أَنَّهُمَا ٱسْتَحَقَّآ إِثْمًۭا فَـَٔاخَرَانِ يَقُومَانِ مَقَامَهُمَا مِنَ ٱلَّذِينَ ٱسْتَحَقَّ عَلَيْهِمُ ٱلْأَوْلَيَٰنِ فَيُقْسِمَانِ بِٱللَّهِ لَشَهَٰدَتُنَآ أَحَقُّ مِن شَهَٰدَتِهِمَا وَمَا ٱعْتَدَيْنَآ إِنَّآ إِذًۭا لَّمِنَ ٱلظَّٰلِمِينَ ﴾
“But if afterwards it should come to light that the two [witnesses] have become guilty of [this very] sin, then two others - from among those whom the two former have deprived of their right - shall take their place and shall swear by God, "Our testimony is indeed truer than the testimony of these two, and we have not transgressed the bounds of what is right - or else, may we indeed be counted among the evildoers!"”
However, it became clear after their testimony that they had betrayed the dead person, and the custodians of the deceased found out. Allah said: (But then, if it is afterwards ascertained that both of them merit (the suspicion of) sin) of betrayal, (let two others) representing the deceased person, 'Amr Ibn al-'As and Muttalib Ibn Abi Wada'ah (take their place) the place of the two Christians (of those nearly concerned) about such a betrayal, i.e. the two Christians, and it is said that the reference here is to those from whom the property was taken away, i.e. the custodians of the deceased person, (and let them) the custodians of the deceased person (swear by Allah) that the property that was with the deceased person was more than what the two Christians gave back, ((saying): Verily our testimony) the testimony of the Muslims (is truer than their testimony) the testimony of the Christians (and we have not transgressed) let them say: we have not transgressed in our claim, (for then) for if we have transgressed (indeed we should be of the evil-doers) liars who harm others.