Ibn 'Abbas (ra) said, "A man from the tribe of Bani Sahm went out in the company of Tamim Ad-Dari and 'Adi bin Badda'. The man of Bani Sahm died in a land where there was no Muslim. When Tamim and 'Adi returned conveying the property of the deceased, they claimed that they had lost a silver bowl with gold engraving. Allah's Messenger (ﷺ) made them take an oath (to confirm their claim), and then the bowl was found in Makkah with some people who claimed that they had bought it from Tamim and 'Adu, Then two witnesses from the relatives of the deceased got up and swore that their witnesses were more valid than the witnesses of 'Adi and Tamim, and that the bowl belonged to their deceased fellow. So, this verse was revealed in connection with this case ; 'O you who believe! When death approached any of you ...'," (V 5:106)
وَقَالَ لِي عَلِيُّ بْنُ عَبْدِ اللَّهِ حَدَّثَنَا يَحْيَى بْنُ آدَمَ، حَدَّثَنَا ابْنُ أَبِي زَائِدَةَ، عَنْ مُحَمَّدِ بْنِ أَبِي الْقَاسِمِ، عَنْ عَبْدِ الْمَلِكِ بْنِ سَعِيدِ بْنِ جُبَيْرٍ، عَنْ أَبِيهِ، عَنِ ابْنِ عَبَّاسٍ ـ رضى الله عنهما ـ قَالَ خَرَجَ رَجُلٌ مِنْ بَنِي سَهْمٍ مَعَ تَمِيمٍ الدَّارِيِّ وَعَدِيِّ بْنِ بَدَّاءٍ فَمَاتَ السَّهْمِيُّ بِأَرْضٍ لَيْسَ بِهَا مُسْلِمٌ، فَلَمَّا قَدِمَا بِتَرِكَتِهِ فَقَدُوا جَامًا مِنْ فِضَّةٍ مُخَوَّصًا مِنْ ذَهَبٍ، فَأَحْلَفَهُمَا رَسُولُ اللَّهِ صلى الله عليه وسلم، ثُمَّ وُجِدَ الْجَامُ بِمَكَّةَ فَقَالُوا ابْتَعْنَاهُ مِنْ تَمِيمٍ وَعَدِيٍّ. فَقَامَ رَجُلاَنِ مِنْ أَوْلِيَائِهِ، فَحَلَفَا لَشَهَادَتُنَا أَحَقُّ مِنْ شَهَادَتِهِمَا، وَإِنَّ الْجَامَ لِصَاحِبِهِمْ. قَالَ وَفِيهِمْ نَزَلَتْ هَذِهِ الآيَةُ {يَا أَيُّهَا الَّذِينَ آمَنُوا شَهَادَةُ بَيْنِكُمْ إِذَا حَضَرَ أَحَدَكُمُ الْمَوْتُ}
Bukhari
Wills and Testaments (Wasaayaa) • Hadith 43