َ فَإِذَا بَلَغْنَ أَجَلَهُنَّ فَأَمْسِكُوهُنَّ بِمَعْرُوفٍ أَوْ فَارِقُوهُنَّ بِمَعْرُوفٍ وَأَشْهِدُوا ذَوَيْ عَدْلٍ مِنْكُمْ وَأَقِيمُوا الشَّهَادَةَ لِلَّهِ ذَلِكُمْ يُوعَظُ بِهِ مَنْ كَانَ يُؤْمِنُ بِاللَّهِ وَالْيَوْمِ الْآخِرِ وَمَنْ يَتَّقِ اللَّهَ يَجْعَلْ لَهُ مَخْرَجًا ﴿۲﴾

﴾2﴿ Fa izaa balaghna ajalahunna fa amsikoohunna bima'roofin aw faariqoohunna bima'roofinw wa ashhidoo zawai 'adlim minkum wa aqeemush shahaadata lillaah; zaalikum yoo'azu bihee man kaana yu'minu billaahi wal yawmil aakhir; wa many yattaqil laaha yaj'al lahoo makhrajaa

﴾2﴿ So when they approach their appointed term, either retain them in a fair manner (by taking them back) or separate from them in a fair manner (by not taking them back). And take two just witnesses from among you, and establish the testimony for Allah. This is advised for the one who believes in Allah and the Last Day. And whoever fears Allah, He will make for him ways of deliverance

[2] In this verse, four commands are mentioned. (بَلَغْنَ أَجَلَهُنَّ)—this means that their waiting period (‘iddah) is near completion, but has not yet ended.
(فَأَمْسِكُوهُنَّ)—this indicates that during the ‘iddah, the husband has the right to either take her back or not; the wife’s consent is not a condition for this.
(وَأَشْهِدُوا ذَوَيْ عَدْلٍ مِنْكُمْ)—this refers to calling two just witnesses at the time of taking her back or divorcing her. According to most scholars, this command is not obligatory, but giving or taking back a divorce without witnesses is against the Sunnah, as narrated in Abu Dawud from Imran ibn Husayn (may Allah be pleased with him). Qasimi said the apparent meaning is that this command is obligatory, because all the commands in this Surah are obligatory, and this is also one opinion of Imam al-Shafi‘i (may Allah have mercy on him).
(وَأَقِيمُوا الشَّهَادَةَ لِلَّهِ)—this is directed at witnesses when it becomes necessary to testify: that they should appear, speak the truth, and not take compensation for their testimony.
(مَنْ يَتَّقِ اللَّهَ يَجْعَلْ لَهُ مَخْرَجًا)—this highlights one benefit of taqwa: protecting oneself from shirk and disbelief, avoiding all major sins, not insisting on minor ones, and fulfilling religious duties. It includes divorcing according to the Sunnah and avoiding innovative forms of divorce (talaq bid‘i).
(يَجْعَلْ لَهُ مَخْرَجًا)—means he will be granted deliverance from every distress of this world and the Hereafter, and he will be protected from doubts and confusion. This is mentioned first because warding off harm takes precedence over gaining benefit.
The word “makhrajan” (a way out) implies that trials and difficulties may come upon a person, but they will be given an escape and be saved from their harmful consequences.