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. Messenger of Allah 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)  

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 ﷺ 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}  

A man from Banu Sahm went out with Tamim ad-Dari and Adi ibn Badda'. The man of Banu Sahm died in the land where no Muslim was present. When they returned with his inheritance, they (the heirs) did not find a silver cup with lines of gold (in his property). The Messenger of Allah ﷺ administered on oath to them. The cup was then found (with someone) at Mecca. They said: We have bought it from Tamim and Adi. Then two men from the heirs of the man of Banu Sahm got up and swore saying: Our witness is more reliable than their witness. They said that the cup belonged to their man. He (Ibn Abbas) said: The following verse was revealed about them: "O ye who believe! when death approaches any of you....."  

خَرَجَ رَجُلٌ مِنْ بَنِي سَهْمٍ مَعَ تَمِيمٍ الدَّارِيِّ وَعَدِيِّ بْنِ بَدَّاءَ فَمَاتَ السَّهْمِيُّ بِأَرْضٍ لَيْسَ بِهَا مُسْلِمٌ فَلَمَّا قَدِمَا بِتَرِكَتِهِ فَقَدُوا جَامَ فِضَّةٍ مُخَوَّصًا بِالذَّهَبِ فَأَحْلَفَهُمَا رَسُولُ اللَّهِ ﷺ ثُمَّ وُجِدَ الْجَامُ بِمَكَّةَ فَقَالُوا اشْتَرَيْنَاهُ مِنْ تَمِيمٍ وَعَدِيٍّ فَقَامَ رَجُلاَنِ مِنْ أَوْلِيَاءِ السَّهْمِيِّ فَحَلَفَا لَشَهَادَتُنَا أَحَقُّ مِنْ شَهَادَتِهِمَا وَإِنَّ الْجَامَ لِصَاحِبِهِمْ قَالَ فَنَزَلَتْ فِيهِمْ { يَا أَيُّهَا الَّذِينَ آمَنُوا شَهَادَةُ بَيْنِكُمْ إِذَا حَضَرَ أَحَدَكُمُ الْمَوْتُ } الآيَةَ  

"A man from Banu Sahm went out with Tamim Ad-Dari and 'Adi bin Badda. The Sahmi man died in a land in which there were no Muslims. When they arrived with what he left behind, they searched for a bowl made of silver which was inlaid with gold. The Messenger of Allah ﷺ had the two of them take an oath. Then they found the bowl in Makkah, and the person said: 'We purchased it from Tamim and 'Adi.' So two men among the relatives of the Sahmi man stood to take an oath by Allah that they (his family) had more right to it than them." He said: "So it was about them that the following was revealed: O you who believe! (When death approaches any of you then) take the testimony (5:106)."  

خَرَجَ رَجُلٌ مِنْ بَنِي سَهْمٍ مَعَ تَمِيمٍ الدَّارِيِّ وَعَدِيِّ بْنِ بَدَاءٍ فَمَاتَ السَّهْمِيُّ بِأَرْضٍ لَيْسَ فِيهَا مُسْلِمٌ فَلَمَّا قَدِمَا بِتَرِكَتِهِ فَقَدُوا جَامًا مِنْ فِضَّةٍ مُخَوَّصًا بِالذَّهَبِ فَأَحْلَفَهُمَا رَسُولُ اللَّهِ ﷺ ثُمَّ وُجِدَ الْجَامُ بِمَكَّةَ فَقِيلَ اشْتَرَيْنَاهُ مِنْ عَدِيٍّ وَتَمِيمٍ فَقَامَ رَجُلاَنِ مِنْ أَوْلِيَاءِ السَّهْمِيِّ فَحَلَفَا بِاللَّهِ لَشَهَادَتُنَا أَحَقُّ مِنْ شَهَادَتِهِمَا وَأَنَّ الْجَامَ لِصَاحِبِهِمْ قَالَ وَفِيهِمْ نَزَلَتْ ( يَا أَيُّهَا الَّذِينَ آمَنُوا شَهَادَةُ بَيْنِكُمْ ) هَذَا حَدِيثٌ حَسَنٌ غَرِيبٌ وَهُوَ حَدِيثُ ابْنِ أَبِي زَائِدَةَ  

A man from Banu Sahm went out with Tamim ad-Dari and Adi ibn Badda'. The man of Banu Sahm died in the land where no Muslim was present. When they returned with his inheritance, they (the heirs) did not find a silver cup with lines of gold (in his property). The Messenger of Allah ﷺ administered on oath to them. The cup was then found (with someone) at Mecca. They said: We have bought it from Tamim and Adi. Then two men from the heirs of the man of Banu Sahm got up and swore saying: Our witness is more reliable than their witness. They said that the cup belonged to their man. He (Ibn Abbas) said: The following verse was revealed about them: "O ye who believe! when death approaches any of you....." (Using translation from Abū Dāʾūd 3606)   

رَجُلٌ مِنْ بَنِي سَهْمٍ مَعَ تَمِيمٍ الدَّارِيِّ وَعَدِيِّ بْنِ بِذَا فَمَاتَ السَّهْمِيُّ بِأَرْضٍ لَيْسَ بِهَا مُسْلِمٌ فَلَمَّا قَدِمَا بِتَرِكَتِهِ فَقَدُوا جَامَ فِضَّةٍ مُخَوَّصًا بِالذَّهَبِ فَأَحْلَفَهُمَا رَسُولُ اللهِ ﷺ ثُمَّ وَجَدُوا الْجَامَ بِمَكَّةَ فَقَالُوا اشْتَرَيْنَاهُ مِنْ تَمِيمٍ وَعَدِيٍّ فَقَامَ رَجُلَانِ مِنْ أَوْلِيَاءِ السَّهْمِيِّ فَحَلَفَا لَشَهَادَتُنَا أَحَقُّ مِنْ شَهَادَتِهِمَا وَإِنَّ الْجَامَ لِصَاحِبِهِمْ وَفِيهِمْ نَزَلَتْ هَذِهِ الْآيَةُ {يَا أَيُّهَا الَّذِينَ آمَنُوا شَهَادَةُ بَيْنِكُمْ} [المائدة 106]