"Then whoever alters it after having heard it," Al-Hasan said: It refers to the bequest; whoever alters it after having heard it, then its sin is only upon the one who altered it.
﴿فَمَنْ بَدَّلَهُ بَعْدَ مَا سَمِعَهُ﴾ قَالَ الحَسَن: هِيَ الْوَصِيَّة؛ من بدلهَا بعد مَا سَمعهَا، فَإِنَّمَا إثمها على من بدلهَا.