5.106 . O ye who believe! Let there be witnesses between you when death draweth nigh unto one of you , at the time of bequest two witnesses , just men from among you , or two others from another tribe , in case ye are campaigning in the land and the calamity of death befall you . Ye shall empanel them both after the prayer , and , if ye doubt , they shall be made to swear by Allah ( saying ) : We will not take a bribe , even though it were ( on behalf of ) a near kinsman nor will we hide the testimony of Allah , for then indeed we should be of the sinful .