Translation of the verse 106 from Surah Al-Ma’idah : Number of verses 120 - - page 125 - Part 7.
O you who believe! When death approaches any of you, and you make a bequest, then take the testimony of two just men of your own folk or two others from outside, if you are travelling through the land and the calamity of death befalls you. Detain them both after As-Salat (the prayer), (then) if you are in doubt (about their truthfulness), let them both swear by Allah (saying): "We wish not for any worldly gain in this, even though he (the beneficiary) be our near relative. We shall not hide Testimony of Allah, for then indeed we should be of the sinful."
O you who have believed, testimony [should be taken] among you when death approaches one of you at the time of bequest - [that of] two just men from among you or two others from outside if you are traveling through the land and the disaster of death should strike you. Detain them after the prayer and let them both swear by Allah if you doubt [their testimony, saying], "We will not exchange our oath for a price, even if he should be a near relative, and we will not withhold the testimony of Allah. Indeed, we would then be of the sinful."
(5:106) Believers! When death approaches you, let two men of equity among you act as witnesses when you make your bequest; *120 or let two of those from others than yourselves act as witnesses if you are on a journey when the affliction of death befalls you. *121 Then if any doubt occurs you shall detain both of them (in the mosque) after the Prayer, and they shall swear by Allah: 'We shall neither sell our testimony in return for any gain even though it concerns any near of kin nor shall we conceal our testimony which we owe to Allah, for then we should become among sinners.' .
*120). That is, pious, straightforward and trustworthy Muslims.
*That is, non-Muslims - Ed.
*121). This shows that the testimony of non-Muslim witnesses in cases involving Muslims is appropriate only when no Muslim is available as a witness.