فَإِنْ عُثِرَ عَلَى أَنَّهُمَا اسْتَحَقَّا إِثْمًا فَآخَرَانِ يَقُومَانِ مَقَامَهُمَا مِنَ الَّذِينَ اسْتَحَقَّ عَلَيْهِمُ الْأَوْلَيَانِ فَيُقْسِمَانِ بِاللَّهِ لَشَهَادَتُنَا أَحَقُّ مِنْ شَهَادَتِهِمَا وَمَا اعْتَدَيْنَا إِنَّا إِذًا لَمِنَ الظَّالِمِينَ ﴿۱۰۷﴾ ذَلِكَ أَدْنَى أَنْ يَأْتُوا بِالشَّهَادَةِ عَلَى وَجْهِهَا أَوْ يَخَافُوا أَنْ تُرَدَّ أَيْمَانٌ بَعْدَ أَيْمَانِهِمْ وَاتَّقُوا اللَّهَ وَاسْمَعُوا وَاللَّهُ لَا يَهْدِي الْقَوْمَ الْفَاسِقِينَ ﴿۱۰۸﴾

﴾107﴿ Fa in 'usira 'alaaa annahumas tahaqqaaa isman fa aakharaani yaqoomaani maqaamahumaa minal lazeenas tahaqqa 'alaihimul awlayaani fa yuqsimaani billaahi lashahaadatunaaa ahaqqu min shahaadatihimaaa wa ma'tadainaaa innaaa izal laminaz zaalimeen
﴾108﴿ Zaalika adnaaa ai ya'too bishshahaadati 'alaa wajhihaaa aw yakhaafooo an turadda aimaanum ba'da aimaanihim; wattaqul laaha wasma'oo; wallaahu laa yahdil qawmal faasiqeen

﴾107﴿ So if it becomes known that indeed those two have committed a sin (by lying in their oaths), then two others (from the heirs) should stand up in their place against those (initial witnesses) who had claimed the right over them, and they should be closer in relation to the deceased. So they (the heirs) should swear by Allah that: “Our testimony is truer than the testimony of those two, and we have not transgressed—indeed, we would then be among the wrongdoers.”
﴾108﴿ This method is closer to ensuring that they give the testimony in its proper manner (out of fear of Allah), or that they will fear that their oaths will be refuted by other oaths after theirs. So fear Allah and listen; indeed, Allah does not guide the rebellious people.

[107] This verse is a continuation of the previous one—it gives the ruling for when a false oath becomes exposed.
"If it becomes known" (fa-in ‘uthira)—the root word ‘uthira originally means to stumble, but it is also used to mean to discover or come upon, as in Surah al-Kahf: "A‘tharnā ‘alayhim" (We made them known).
"They were guilty of sin" (istaḥaqqā ithman)—istaḥqāq here means doing something that leads to a consequence. Ithm refers to the sin of betrayal, whether by acquiring unlawful wealth or swearing a false oath.
That is, after the initial settlement was made based on the oath of the first two witnesses, it later becomes evident that their oaths were false. In such a case, the first settlement is nullified.
"Then two others" (fa-ākharān)—this is a description (ṣifah), the noun being implied, i.e., "two other men".
"Take their place" (yaqūmā maqāmahumā)—the pronoun -humā refers to the first two witnesses. This "standing in their place" means taking the oath instead of them.
This happens when, after the betrayal is exposed, the two guilty men claim ownership of the wealth to avoid punishment, and the heirs deny their claim. Then, the right to take the oath shifts to the heirs.
"From those upon whom the claim was made" (mina alladhīna istaḥaqqa ‘alayhimu)—this describes who the "two others" are: from among those upon whom the right (i.e., ownership) was claimed. This is the reason the right to take the oath shifts to them.
"The two closest in kinship" (al-awlayān)—this is the dual of awlā, meaning closest. It refers to the closest heirs to the deceased.
"Our testimony is truer than theirs"—this is the wording of the second oath. Shahādah here means oath, and aḥaqq means more truthful and deserving of acceptance.
"Indeed, we would then be among the wrongdoers"—this stronger phrase is used in the second oath, because it refutes the first one, which turned out to be false. In the earlier verse, the word used was āthimīn (sinners), while here it is ẓālimīn (wrongdoers), which carries a stronger tone.
Summary of these two verses:
If someone is traveling and death approaches while carrying wealth, he entrusts it to two companions through a will, making them both executors and witnesses. If they deliver the wealth to the heirs, and the heirs accuse them of betrayal, and they deny the accusation, then the two must swear an oath.
Later, if it becomes clear they lied and betrayed the trust, and now they claim ownership of the item to avoid blame, while the heirs deny their claim, the heirs then have the right to take an oath.
If the heirs swear, the initial judgment is revoked, and the two men are considered guilty of betrayal. But if the heirs refuse to swear, the first judgment stands.
[108] This verse explains the benefit and wisdom behind the previously mentioned procedure—in both testimony and oath—which is to create a method that protects against falsehood.
"That (dhālika)"—refers to the method of resolution mentioned earlier.
"On its proper course (ʿalā wajhihā)"—wajh here means truth, authenticity, or proper manner.
"Or they fear" (aw yakhāfū)—the question arises: how does aw (meaning “or”) fit logically here, since neither the option of fear of Allah nor the fear of public disgrace is really a choice?
Answer: In this case, aw is used for variety (tanwīʿ), and the item it connects to is implied, meaning:
“They will give correct testimony either out of fear of Allah’s punishment (this is the state of the righteous), or out of fear that their previous oaths may be rejected and they become exposed and humiliated among people (this is the state of those who are not truly righteous).”
So the verse presents two types of motivation for truthfulness—spiritual and social.
"That their oaths be rejected (an turadda aymān)"—radd is the opposite of acceptance; here, it refers to the possibility that their previous oaths will be invalidated. Alternatively, radd could mean to be publicly confronted or exposed.
"Of the fāsiqīn"—here, fāsiqīn refers to those who abandon piety and obedience, and also those who stray from the guidance of divine proof.
In summary: This verse explains that the process of testimony and oath ensures that people will tell the truth—either out of fear of Allah’s punishment, or out of fear of being exposed and disgraced if caught lying. Both types of fear act as deterrents to lying and betrayal.