Hadith.5436 - Yunus ibn Abd Al-Rahman narrated from Yahya ibn Muhammad from Abu Abdullah Imam Jafar ibn Muhammad Al-Sadiq عليه السلام, who said: I asked Imam عليه السلام about the saying of Allah سبحانه وتعالى, the Mighty and Majestic: "O' you who believe! Witnesses between you when death approaches one of you, at the time of bequest, are two just men from among you, or two others from outside of you." (Surah Al-Ma'idah 5:106) Imam عليه السلام said: "The two from among you are Muslims, and the two from outside of you are from the People of the Book (Ahl Al-Kitab). If you do not find two from the People of the Book, then from the Magians (Zoroastrians), because within the Magians is a tradition similar to the People of the Book regarding the jizyah (tax). This applies when a man dies in a foreign land and no two Muslims are present. In such a case, two men from the People of the Book are made witnesses. They are detained after the Asr prayer and must swear by Allah سبحانه وتعالى if you doubt them: 'We will not sell our testimony for any price, even if it is for a near relative, and we will not conceal the testimony of Allah سبحانه وتعالى, for then we would indeed be among the sinful.'" (Surah Al-Ma'idah 5:106) Imam عليه السلام said: "This applies if the guardian of the deceased doubts their testimony. If it is discovered that they gave false testimony, he cannot nullify their testimony unless he brings two other witnesses. These two will then take the place of the first two witnesses and swear by Allah سبحانه وتعالى: 'Our testimony is truer than their testimony, and we have not transgressed; indeed, we would then be among the wrongdoers.' (Surah Al-Ma'idah 5:107) If they do this, the testimony of the first two witnesses is annulled, and the testimony of the second pair is accepted. Allah سبحانه وتعالى, the Blessed and Exalted, says: 'This is more likely to ensure that they give their testimony properly or fear that oaths will be taken after their oaths.' (Surah Al-Ma'idah 5:108)"