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Narrated Ibn 'Abbas:

from Tamim Ad-Dari, regarding this Ayah: O you who believe! When death approaches any of you then take the testimony (5:106). He said: "The people are innocent of it, other than myself and 'Adi bin Badda.' We were Christians who used to frequent Ash-Sham before Islam." They went to Ash-Sham for their business, and they were approached by a freed slave of Banu Sahm, who was called Budail bin Abi Maryam, with some trade. He had a bowl they wanted made of silver, but he wanted a great deal for it. Then he became ill, and willed it to them, and he commissioned them to deliver what was left to his family. Tamim said: "When he died, we took that bowl and we sold it for one-thousand Dirham. Then 'Adi bin Badda and I divided it. When we went to his family to give them what was with us, they searched for the bowl and asked about it. We said: 'He did not leave behind other than this, nor did he give us other than this.'" Tamim said: "When I accepted Islam, after the Messenger of Allah ﷺ had arrived in Al-Madinah, I felt guilty about that, so I went to his family, and informed them about what had happened. I gave them fifty-thousand Dirham and told them my companion had the same. They took him to the Messenger of Allah ﷺ but he asked them for their proof, which they did not have, so he ordered them, to have him to take an oath in accordance with whatever the people of his religion revered, so he took the oath. Then Allah revealed: 'O you who believe! When death approaches any of you then take the testimony...' up to His saying: 'Or else they would fear that oaths will be admitted after their oaths (5:106).'" So 'Amr bin Al-'As and another man stood to take an oath, and the fifty-thousand Dirham was taken from 'Adi bin Badda.'"
Maudu' (Darussalam)
حَدَّثَنَا الْحَسَنُ بْنُ أَحْمَدَ بْنِ أَبِي شُعَيْبٍ الْحَرَّانِيُّ، حَدَّثَنَا مُحَمَّدُ بْنُ سَلَمَةَ الْحَرَّانِيُّ، حَدَّثَنَا مُحَمَّدُ بْنُ إِسْحَاقَ، عَنْ أَبِي النَّضْرِ، عَنْ بَاذَانَ، مَوْلَى أُمِّ هَانِئٍ عَنِ ابْنِ عَبَّاسٍ، عَنْ تَمِيمٍ الدَّارِيِّ، فِي هَذِهِ الآيَةِ ‏:‏ ‏(‏ يَا أَيُّهَا الَّذِينَ آمَنُوا شَهَادَةُ بَيْنِكُمْ إِذَا حَضَرَ أَحَدَكُمُ الْمَوْتُ ‏)‏ قَالَ بَرِئَ مِنْهَا النَّاسُ غَيْرِي وَغَيْرَ عَدِيِّ بْنِ بَدَّاءٍ وَكَانَا نَصْرَانِيَّيْنِ يَخْتَلِفَانِ إِلَى الشَّامِ قَبْلَ الإِسْلاَمِ فَأَتَيَا الشَّامَ لِتِجَارَتِهِمَا وَقَدِمَ عَلَيْهِمَا مَوْلًى لِبَنِي سَهْمٍ يُقَالُ لَهُ بُدَيْلُ بْنُ أَبِي مَرْيَمَ بِتِجَارَةٍ وَمَعَهُ جَامٌ مِنْ فِضَّةٍ يُرِيدُ بِهِ الْمَلِكَ وَهُوَ عُظْمُ تِجَارَتِهِ فَمَرِضَ فَأَوْصَى إِلَيْهِمَا وَأَمَرَهُمَا أَنْ يُبَلِّغَا مَا تَرَكَ أَهْلَهُ قَالَ تَمِيمٌ فَلَمَّا مَاتَ أَخَذْنَا ذَلِكَ الْجَامَ فَبِعْنَاهُ بِأَلْفِ دِرْهَمٍ ثُمَّ اقْتَسَمْنَاهُ أَنَا وَعَدِيُّ بْنُ بَدَّاءٍ فَلَمَّا قَدِمْنَا إِلَى أَهْلِهِ دَفَعْنَا إِلَيْهِمْ مَا كَانَ مَعَنَا وَفَقَدُوا الْجَامَ فَسَأَلُونَا عَنْهُ فَقُلْنَا مَا تَرَكَ غَيْرَ هَذَا وَمَا دَفَعَ إِلَيْنَا غَيْرَهُ قَالَ تَمِيمٌ فَلَمَّا أَسْلَمْتُ بَعْدَ قُدُومِ رَسُولِ اللَّهِ صلى الله عليه وسلم الْمَدِينَةَ تَأَثَّمْتُ مِنْ ذَلِكَ فَأَتَيْتُ أَهْلَهُ فَأَخْبَرْتُهُمُ الْخَبَرَ وَأَدَّيْتُ إِلَيْهِمْ خَمْسَمِائَةِ دِرْهَمٍ وَأَخْبَرْتُهُمْ أَنَّ عِنْدَ صَاحِبِي مِثْلَهَا فَأَتَوْا بِهِ رَسُولَ اللَّهِ صلى الله عليه وسلم فَسَأَلَهُمُ الْبَيِّنَةَ فَلَمْ يَجِدُوا فَأَمَرَهُمْ أَنْ يَسْتَحْلِفُوهُ بِمَا يُعْظَمُ بِهِ عَلَى أَهْلِ دِينِهِ فَحَلَفَ فَأَنْزَلَ اللَّهُ ‏:‏ ‏(‏ يَا أَيُّهَا الَّذِينَ آمَنُوا شَهَادَةُ بَيْنِكُمْ إِذَا حَضَرَ أَحَدَكُمُ الْمَوْتُ ‏)‏ إِلَى قَوْلِهِ ‏:‏ ‏(‏ أَوْ يَخَافُوا أَنْ تُرَدَّ أَيْمَانٌ بَعْدَ أَيْمَانِهِمْ ‏)‏ ‏.‏ فَقَامَ عَمْرُو بْنُ الْعَاصِ وَرَجُلٌ آخَرُ فَحَلَفَا فَنُزِعَتِ الْخَمْسُمِائَةِ دِرْهَمٍ مِنْ عَدِيِّ بْنِ بَدَّاءٍ ‏.‏

قَالَ أَبُو عِيسَى هَذَا حَدِيثٌ غَرِيبٌ وَلَيْسَ إِسْنَادُهُ بِصَحِيحٍ ‏.‏ وَأَبُو النَّضْرِ الَّذِي رَوَى عَنْهُ مُحَمَّدُ بْنُ إِسْحَاقَ هَذَا الْحَدِيثَ هُوَ عِنْدِي مُحَمَّدُ بْنُ السَّائِبِ الْكَلْبِيُّ يُكْنَى أَبَا النَّضْرِ وَقَدْ تَرَكَهُ أَهْلُ الْحَدِيثِ وَهُوَ صَاحِبُ التَّفْسِيرِ سَمِعْتُ مُحَمَّدَ بْنَ إِسْمَاعِيلَ يَقُولُ مُحَمَّدُ بْنُ السَّائِبِ الْكَلْبِيُّ يُكْنَى أَبَا النَّضْرِ ‏.‏

قَالَ أَبُو عِيسَى وَلاَ نَعْرِفُ لِسَالِمٍ أَبِي النَّضْرِ الْمَدَنِيِّ رِوَايَةً عَنْ أَبِي صَالِحٍ مَوْلَى أُمِّ هَانِئٍ وَقَدْ رُوِيَ عَنِ ابْنِ عَبَّاسٍ شَيْءٌ مِنْ هَذَا عَلَى الاِخْتِصَارِ مِنْ غَيْرِ هَذَا الْوَجْهِ ‏.‏

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References

• Jami` at-Tirmidhi, Vol. 5, Book of Tafsir Of The Qur'an, Hadith 3059
• Jami` at-Tirmidhi, Book of Tafsir Of The Qur'an, Hadith 3059