Tafsir for verse: 5:107
فَإِنۡ عُثِرَ عَلَىٰٓ أَنَّهُمَا ٱسۡتَحَقَّآ إِثۡمٗا فَـَٔاخَرَانِ يَقُومَانِ مَقَامَهُمَا مِنَ ٱلَّذِينَ ٱسۡتَحَقَّ عَلَيۡهِمُ ٱلۡأَوۡلَيَٰنِ فَيُقۡسِمَانِ بِٱللَّهِ لَشَهَٰدَتُنَآ أَحَقُّ مِن شَهَٰدَتِهِمَا وَمَا ٱعۡتَدَيۡنَآ إِنَّآ إِذٗا لَّمِنَ ٱلظَّٰلِمِينَ ١٠٧ ﴿107
107Then, if it is discovered that the two had rendered themselves liable to a sin, then, in their place shall stand two others, closest of those whose right has been taken away, and they shall swear by Allah, “Our evidence is more truthful than their evidence, and we have not transgressed; otherwise we should be among the unjust.”
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Commentary

So if; and when the intended meaning is merely to be informed; he built for the object of the saying: "‘Uthira"; meaning: an observer observed; intentionally or unintentionally; Al-Baghawi said: Its origin is the occurrence of something; meaning: from "‘Athrat al-Rajul"; "that they"; meaning: the two witnesses if the reality is intended by them; or the two guardians; "they have incurred a sin"; meaning: because of something they betrayed in the matter of the testimony; "then two others"; meaning: from the men who are relatives of the deceased; "to take their place"; meaning: to do so; when the suspicion intensified from the oaths at the absolute suspicion; what they did; "from those who have incurred"; meaning: the request for the occurrence of the truth by the testimony of those who witnessed "against them"; this is according to the reading of the group; and according to the reading of Hafs by building for the subject; the meaning: the occurrence of the truth was found against them; and they are the relatives of the deceased and his kin.

And when it was as if it was said: What is the status of these two others from the deceased? It was said: "the first ones"; meaning: the most deserving of the testimony; the closest to him; those who are knowledgeable about the details of his matter; and according to the reading of Abu Bakr; and Hamzah; in the plural; as if it was said: They are from the first ones; meaning: in mention; and they are the relatives of the deceased; so it is an adjective for "those who have incurred"; "then they swear"; meaning: these two others; "by Allah"; meaning: the King who is only sworn by Him; due to His complete knowledge; and the comprehensiveness of His ability; "our testimony"; meaning: with what contradicts the testimony of those present at the incident; "is more rightful than their testimony"; meaning: more established; for indeed that is only established in appearance; and our testimony is established in the essence of the matter; and it is supported by the appearance of what was found from the suspicion; (p-333) "And we did not transgress"; meaning: we did not intentionally in our oath exceed the truth; "if we do"; meaning: if an aggression occurs from us; "we are certainly among the wrongdoers"; meaning: those who place something in its wrong place; like one who walks in the darkness; and this indicates that they are upon insight and light from what they witnessed; and that is because when the vessel that the family of the deceased lost was found; and the two claimants swore by it that they did not betray; they were demanded; and they said: We had bought it from him; and they said: Did we not tell you: Did our companion sell anything? And you both said: No? They said: We did not have a proof; so we disliked to acknowledge to you; so they raised that to the Messenger of Allah, blessings and peace be upon him; and he ordered that two of the relatives of the deceased stand up; and they swore on the vessel; and the Prophet, blessings and peace be upon him, gave it to them; because the two guardians claimed against the deceased the sale; and the oath became on the side of the heirs; because they denied; and he named the oaths of the two groups as testimony; just as the oaths of those who invoke mutual cursing were named testimony - Al-Shafi'i pointed out this; and that was for what is in the two cases of additional emphasis.

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