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.'