"If it is found" means: it is discovered "that both have incurred sin," meaning: they have testified falsely, "then two others shall stand in their place from among those whom the right has been taken from," meaning: the heirs, "who are the most entitled, and they shall swear by Allah," until the end of the verse.
Muhammad said: The meaning is: Let the two most entitled from among those against whom the will has been made stand.
﴿فَإِن عثر﴾ يَعْنِي: اطُّلِعَ ﴿عَلَى أَنَّهُمَا اسْتَحَقَّا إِثْمًا﴾ أَيْ: شَهِدَا بِزُورٍ ﴿فَآخَرَانِ يَقُومَانِ مَقَامَهُمَا مِنَ الَّذِينَ اسْتَحَقَّ عَلَيْهِمُ﴾ يَعْنِي: الْوَرَثَةَ ﴿الأَوْلَيَانِ فَيُقْسِمَانِ بِاللَّهِ﴾ الْآيَةَ.
قَالَ مُحَمَّدٌ: الْمَعْنَى:
فَلْيَقُمِ الْأَوْلَيَانِ مِنَ الَّذِينَ اسْتَحَقَّ عَلَيْهِمُ الْوَصِيَّة.