Tafsir of Al-Baqarah 2:180-182

"If death approaches one of you" If it draws near to him and its signs appear.

"Good" Meaning: Much wealth.

• It is narrated from Aisha (may Allah be pleased with her) that a man wanted to make a bequest while he had dependents and four hundred dinars. She said, "I do not see any 'good' (excess wealth) in this."
• Another man wanted to make a bequest, and she asked him, "How much wealth do you have?" He said, "Three thousand." She asked, "How many dependents do you have?" He said, "Four." She replied, "Allah only said: 'If he leaves behind good,' and this amount is little, so leave it for your dependents."
• It is narrated from Ali (may Allah be pleased with him) that a client of his wanted to make a bequest while he had seven hundred [dirhams]. He forbade him and said, "Allah the Almighty said: 'If he leaves behind good,' and 'good' is wealth, and you have no wealth."

"And the bequest" It is the subject of kutiba (prescribed). Its verb is mentioned in the masculine form because of the separation [between the verb and the subject] and because it carries the meaning of "that a bequest be made." This is why the pronoun referring back to it is masculine in His saying: "Then whoever alters it after he has heard it."

The Ruling on Bequests to Heirs: Bequests to heirs existed at the beginning of Islam, then were abrogated by the verse of inheritance and the saying of the Prophet (peace and blessings be upon him): "Indeed, Allah has given every person entitled to a right their right, so there is no bequest for an heir." This was accepted by the Ummah to the point that it reached the level of mutawatir (mass-transmitted), even if it originated as a solitary report (ahad), for they would not accept it unless it was authentic and its narration sound.

• It is said: It was not abrogated, and the heir is granted both the bequest and the inheritance by the ruling of both verses.
• It is said: It does not contradict the verse of inheritance; rather, its meaning is: "It is prescribed for you what Allah has commanded regarding the inheritance of parents and relatives," based on His saying: "Allah instructs you concerning your children" (An-Nisa: 11). Or, it is prescribed for the dying person to bequeath to parents and relatives by ensuring what Allah has commanded for them, and not to diminish their shares.

"In fairness" Meaning: With justice. This means not bequeathing to the rich while leaving the poor, and not exceeding one-third.

"A duty" An emphatic verbal noun (masdar), meaning: That is a duty, truly.

"Then whoever alters it" Whoever changes the bequest from its proper course—if it was in accordance with the Sharia—among the executors and witnesses.

"After he has heard it" And verified it.

"Then the sin is only upon those who alter it" The sin of the altered bequest or the alteration is only upon those who change it, not upon the testator or the beneficiary, for they are innocent of the injustice.

"Indeed, Allah is Hearing, Knowing" A threat to the one who alters it.

"But if one fears" Meaning: If one anticipates or knows. This is common in their speech; they say, "I fear the sky will rain," meaning anticipation and strong conjecture that functions as knowledge.

"Partiality" A deviation from the truth due to a mistake in the bequest.

"Or sin" Or intentional injustice.

"Then he makes peace between them" Between the beneficiaries—the parents and relatives—by directing them toward the path of the Sharia.

"Then there is no sin upon him" At that point, because his alteration is the changing of falsehood into truth. He mentioned the one who alters for falsehood, then the one who alters for truth, so that it may be known that not every alteration is sinful.