Abdullah bin Abbas reported,

A man from the Banu Sahm tribe set out on a journey with Tamim Dari and Adi bin Badda. The man from Sahm died in a land where no Muslim was present. When they brought back his estate, his family found that a silver cup inlaid with gold was missing.The Messenger of Allah ﷺ required Tamim and Adi to take an oath. Later, the cup was found in Mecca, and it was said, "We bought it from Adi and Tamim."Then two men from among the relatives of the man from Sahm came forward and swore by Allah, "Our testimony is more truthful than their testimony, and the cup belonged to our kinsman."The narrator said, "It was concerning them that the verse was revealed, 'You who believe, when death approaches one of you, let there be testimony among you'" [Maidah 5:106].

حدثنا سفيان بن وكيع حدثنا يحيى بن آدم عن ابن أبي زائدة عن محمد بن أبي القاسم عن عبد الملك بن سعيد عن أبيه

عن ابن عباس قال

خرج رجل من بني سهم مع تميم الداري وعدي بن بداء فمات السهمي بأرض ليس فيها مسلم فلما قدمنا بتركته فقدوا جاما من فضة مخوصا بالذهب فأحلفهما رسول الله ﷺ ثم وجد الجام بمكة فقيل اشتريناه من عدي وتميم فقام رجلان من أولياء السهمي فحلفا بالله لشهادتنا أحق من شهادتهما وأن الجام لصاحبهم قال وفيهم نزلت {يا أيها الذين آمنوا شهادة بينكم}