"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.