(… ذَٰلِكَ أَدْنَىٰ أَن يَأْتُوا بِالشَّهَادَةِ عَلَىٰ وَجْهِهَا ) (That is more likely that they will give testimony according to its [true] objective, …): Thus, this examination for justice will most likely ensure that the testimony regarding the will left behind by the one who bequests when death befalls him, is accurate and exact, through these affirmations.

(… أَوْ يَخَافُوا أَن تُرَدَّ أَيْمَانٌ بَعْدَ أَيْمَانِهِمْ… ) (…or [at least] they would fear that [other] oaths might be taken after their oaths. …): That is, the fear that their false oath might be rejected by the people of truth, who too give their oaths. This would expose their perjury which would deem their oaths invalid in this world.

(… وَاتَّقُوا اللَّهَ… ) (…And fear Allah …): This shows that this whole issue is one of having piety (fearing Allah). The testimony must be given accurately, and the bequest is a trust. Therefore, we remind those who are involved in providing testimonies and being witnesses, of an important phrase: Giving testimony is not a work of the mind but is instead the responsibility of conveying (information).

(… وَاسْمَعُوا… ) (…and listen …): Meaning, obey and respond.

(  وَاللَّهُ لَا يَهْدِي الْقَوْمَ الْفَاسِقِينَ … ) (…and Allah does not guide the defiantly disobedient people): So, since they have departed from being obedient, guidance will not be with them.