Tafsir for verse: 5:106
يَٰٓأَيُّهَا ٱلَّذِينَ ءَامَنُواْ شَهَٰدَةُ بَيۡنِكُمۡ إِذَا حَضَرَ أَحَدَكُمُ ٱلۡمَوۡتُ حِينَ ٱلۡوَصِيَّةِ ٱثۡنَانِ ذَوَا عَدۡلٖ مِّنكُمۡ أَوۡ ءَاخَرَانِ مِنۡ غَيۡرِكُمۡ إِنۡ أَنتُمۡ ضَرَبۡتُمۡ فِي ٱلۡأَرۡضِ فَأَصَٰبَتۡكُم مُّصِيبَةُ ٱلۡمَوۡتِۚ تَحۡبِسُونَهُمَا مِنۢ بَعۡدِ ٱلصَّلَوٰةِ فَيُقۡسِمَانِ بِٱللَّهِ إِنِ ٱرۡتَبۡتُمۡ لَا نَشۡتَرِي بِهِۦ ثَمَنٗا وَلَوۡ كَانَ ذَا قُرۡبَىٰ وَلَا نَكۡتُمُ شَهَٰدَةَ ٱللَّهِ إِنَّآ إِذٗا لَّمِنَ ٱلۡأٓثِمِينَ ١٠٦ ﴿106
106O you who believe, when death draws near one of you, that is, at the time of making a will, the evidence (recognized) between you shall be of two witnesses from among you, or of two others not from you, if you are travelling on the earth and the trauma of death visits you. (Then) you shall detain them after the prayer, if you have some doubt, and they shall swear by Allah, “We shall not take a price for it, even if there be a relative; and we shall not conceal the evidence (as due) of Allah, otherwise we should certainly be among the sinners.”
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Commentary

And when He addressed - glorified and exalted is He - the people of that time by saying that He established the public interests; like the Sacred House; and the Sacred Month; and indicated with the verse of the sea creature; and what follows it; that their ancestors did not spare them their wealth; nor advised them in their religion; and concluded that with His overpowering of the servants with death; and the unveiling of secrets on the Day of Presentation; with accounting for every small thing; and every insignificant thing; He followed that with the verse of the will; as guidance from Him - glorified and exalted is He - to what reveals the secret of whoever betrays in it; knowing from Him - glorified and exalted is He - that loyalty in such matters is rare; and urging them to do what He commanded - glorified and exalted is He - to advise those they left behind by providing wealth; and to follow them; in what He concluded the verse with of piety; and listening; and staying away from sin; and disputes; so He said (the Most High) - calling them by what they contracted in the covenant between them and Him; of acknowledging faith -: "O you who have believed"; meaning: they informed about themselves with that; "the testimony among you"; it is a metaphor for dispute; and quarrel; because witnesses are only needed in that case; and the reason for the revelation of the verse has been mentioned by the interpreters; and Al-Shafi'i mentioned it in "Al-Um"; he said: Abu Sa'id informed me; Mu'adh ibn Musa Al-Ja'fari; from Bukayr ibn Ma'ruf; from Muqatil ibn Hayyan who said: I took this interpretation from Mujahid; and Al-Hasan; and Al-Dhahhak; that two Christian men from the people of the two towns; one of them is Tamimi; and the other is Yemeni; were accompanied by a client of Quraysh in trade; so they boarded the sea; and with the Qurashi was a known amount of wealth that his guardians knew; among vessels and goods; so the Qurashi fell ill; and he made his will to the two towns; (p-329) then he died; and the two towns took the wealth; and they gave it to the guardians of the deceased; but the people denied the small amount of wealth; so they said to the two towns: Indeed, our companion went out with more wealth than what you have brought us; so did he sell anything; or buy; and put it in it; or did his illness last long so he spent on himself? They said: No; they said: Then you have betrayed us; so they took the wealth; and raised their matter to the Messenger of Allah - blessings and peace be upon him; so Allah - the Mighty and Majestic - revealed: "O you who have believed, the testimony among you"; so when it was revealed, the Prophet - blessings and peace be upon him - commanded them to stand after the prayer; and they swore by Allah, Lord of the heavens: Nothing has your master left of wealth except what we have brought you; so when they swore, he released them; then they found after that a vessel from the vessels of the deceased; so they took the two towns; and they said: We bought it from him in his lifetime; so they were denied; and they were required to provide evidence; but they could not do so; so they raised that to the Messenger of Allah - blessings and peace be upon him - and Allah - the Mighty and Majestic - revealed: "And if it is found" [Al-Ma'idah: 107]; meaning until its end; then he mentioned the time of the testimony; and its reason; so he said: "When death approaches"; and he advanced the object for emphasis - as he mentioned in "An-Nisa" - because the verse was revealed to protect his wealth; so it was more important; and he said: "One of you is death"; meaning: the causes of it have taken him; (p-330) and when the will was then a common matter; he defined it by saying - linking it with "testimony"; as he linked it with "when"; or substituting from "when"; because the two times are one -: "At the time of the will"; meaning: if he bequeaths; then he informed about the beginning; and he said: "Two"; meaning: the testimony among you at that time is the testimony of two; "two just men from among you"; meaning: from your tribe who are knowledgeable of your affairs; "or two others"; meaning: two just men; "from outside of you"; meaning: if you do not find two relatives who can manage the matter of the will from all that is for the testator; and upon him; and it is said: rather they are the two witnesses themselves as a precaution; and it is said: two others from outside of your religion; and this is specific to this matter occurring in travel; for necessity; not in other than it; nor in other than travel; then he conditioned this testimony with his saying: "If you travel"; meaning: by foot; "in the land"; meaning: in travel; as if traveling by foot is not called traveling except in it; because it is the place of seriousness and diligence; "then a calamity befalls you"; and he indicated that man is a target for the arrows of events; by specifying with his saying: "the calamity of death"; meaning: the calamity that befalls the testator which there is no escape from; nor avoidance of.

And when he felt that the detail regarding the witnesses contradicted the other testimonies; he was in the position of questioning about the witnesses: what is to be done with them? He said - beginning anew -: ﴿You shall detain them﴾; meaning: you call them to you; and you prevent them from acting for themselves; to establish what they have borne witness to regarding this incident; and to fulfill it; and since the intention was to establish the oath; even if in the shortest time; there is no prolongation of time in detention; he included the neighbor; and said: ﴿After the prayer﴾; meaning: that which is the greatest of prayers; so that when it is mentioned specifically, it refers to it; and it is the middle one; which is the 'Asr prayer'; then he mentioned the purpose of detaining them; and said: ﴿Then they shall swear by Allah﴾; meaning: the King who has complete power; and perfect knowledge; and from Ibn Abbas - may Allah be pleased with them - that the oath is only valid if they are from outside us; for if they are Muslims, there is no oath; and from others; if the two witnesses are truthful in their testimony, then the requirement for their swearing has been abrogated; and if they are the two guardians, then no; then he conditioned this oath with a condition; and said - interjecting between the oath and the one being sworn upon -: ﴿If you doubt﴾; meaning: if you have doubt regarding what they informed you about the incident; then he mentioned the one being sworn upon by saying: ﴿We do not purchase with it﴾; meaning: this which we mentioned; ﴿A price﴾; meaning: we did not mention it to gain a worldly benefit; even if it is in the utmost grandeur; and our intention with it is nothing but the establishment of the truth; ﴿Even if it were﴾; meaning: the guardian for whom we swore to exonerate him; ﴿A relative﴾; meaning: to us; meaning: indeed this which we have done in seeking the truth is our custom which we obeyed in: ﴿Be steadfast in justice, witnesses for Allah﴾ [An-Nisa: 135]; the verse; not that it is our action in this incident only; ﴿And we do not conceal the testimony of Allah﴾; meaning: this which we mentioned we did not alter in it for what Allah has commanded regarding the preservation of testimony and its glorification; and we did not conceal anything that occurred with the witnessing; and we do not conceal anything in what is to come that we bear witness to for the sake of the Most Great King; the One who is aware of the secrets; as He is aware of the apparent; then he justified that with what he taught them; so that their last words would be all of that; as a warning; and a reminder (p-332) that this is not like other oaths; so he said - reminding them; and warning them against alteration -: ﴿Indeed, if we do﴾; meaning: if we do anything of alteration; or concealment; ﴿We would indeed be among the wrongdoers﴾.

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