Narrated Abdullah Ibn Abbas:

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....."

حَدَّثَنَا الْحَسَنُ بْنُ عَلِيٍّ، 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، قَالَ 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 .