Tafsir of Al-Baqarah 2:182

(So whoever fears from a testator a deviation or a sin)

Janf (deviation) is an infinitive of janafa (as in fariha), meaning absolute inclination and injustice. What is intended by it is an inclination in the bequest without intent, indicated by its being juxtaposed with "sin," as sin occurs only with intent.

The meaning of "fearing" is expectation and knowledge. From this is the poet’s saying: “If I die, bury me beside a grapevine, Whose roots will nourish my bones after my death; Do not bury me in the wasteland, for I fear—if I die— That I shall not taste it.”

The realization of this is that fear is a state that occurs upon the constriction [of the heart] regarding an expected evil. Due to that association, it is used for expectation. This expectation may be of something suspected to occur, or it may be something known. It is thus used for both in a secondary sense, and because the former is more frequent, its usage therein is more manifest. Furthermore, its original usage is for suspicion and knowledge regarding something to be avoided, though it may be broadened in its application to include the absolute [expectation].

It is interpreted figuratively here because there is no meaning in "fearing" the deviation and sin after the bequest has already been made.

The people of Kufa—excepting Hafs and Ya’qub—read it as mussin (with a doubled ‘sad’), while the rest read it with light [articulation].

(Then he makes reconciliation between them) — that is, between those for whom the bequest was made, such as parents and relatives, by directing them according to the path of the Shari'ah.

It is said that the intent is to do that which contains rectitude between the testator and the beneficiary, by ordering justice and a return from the excess [of the bequest] and its allocation to the wealthy. On this interpretation, the "reconciliation" is not the one contingent upon a dispute, for no dispute has yet occurred between the testator and the beneficiary.

(There is no sin upon him) in that changing [of the bequest], because it is a changing of falsehood into truth, unlike the previous instance.

The verse is used as evidence that if one bequeaths more than a third [of their estate], the entire bequest is not invalidated—contrary to those who claim otherwise—but rather, only that which exceeds it is invalidated. This is because Allah the Exalted did not invalidate the bequest entirely due to the injustice within it, but rather established for it a path of rectitude.

(Indeed, Allah is Forgiving, Merciful) — A concluding remark brought to promise reward to the reformer for his reformation. The mention of "Forgiving" is included even though reformation is an act of obedience—and [forgiveness] usually follows the commission of what is not permitted—because of the preceding mention of "sin" to which forgiveness relates; therefore, its mention is appropriate. Its benefit is to alert one to the higher matter through that which is lower; meaning: He, the Exalted, is Forgiving of sins, so it is even more appropriate that He be Merciful to those who obey Him.

It is also possible that its mention is a promise to the reformer of the forgiveness of what might occur from him during the process of reformation, as he might be compelled to use false words or actions that would have been better left undone. It is also said that the meaning is that He is forgiving of the deviation and sin that occurred from the testator through the reformer’s correction of the will; or that He is forgiving to the testator for the error he intended and acted upon, once he returns to the truth; or that He is forgiving to the reformer by means of his reformation, such that the reformation acts as an expiation for his sins. All of these [latter interpretations] are distant.