The practice of Shurayh (may Allah have mercy on him) was that he would not accept the testimony of a Jew or a Christian against Muslims, except in the case of a will, and even in the case of a will, he would accept it only when it was in the state of travel.

Saeed bin Al-Musayyib (may Allah have mercy on him) said regarding the statement of Allah, the Exalted: ﴿أَوْ آخَرَانِ مِنْ غَيْرِكُمْ﴾: That is, from those of a religion other than your religion.

Ibrahim Nakha'i (may Allah have mercy on him) said that «أَوْ آخَرَانِ مِنْ غَيْرِكُمْ» refers to people other than those of your religion.

Mughira (may Allah have mercy on him) says: The person who heard Sa'id bin Jubair (may Allah have mercy on him) saying this also informed me.

‘Ubaidah (may Allah have mercy on him) also said the same.

Shurayh (may Allah have mercy on him) said regarding the statement of Allah, the Exalted: ﴿أَوْ آخَرَانِ مِنْ غَيْرِكُمْ﴾: When a person dies in a foreign land and there is no Muslim present there, if he appoints two witnesses from among the non-Muslims, then their testimony will be accepted. However, if later two Muslims come and testify against it, the testimony of the Muslims will be accepted and the testimony of the non-Muslims will be set aside.

‘Amir Sha‘bi (may Allah have mercy on him) narrates: A man passed away in Daqouqa, and there was no Muslim present there whom he could appoint as a witness to his will, so he made two people from among the People of the Book his witnesses. Both of them brought his inheritance to Sayyiduna Abu Musa Ash‘ari (may Allah be pleased with him) and informed him. Sayyiduna Abu Musa Ash‘ari (may Allah be pleased with him) said: This is a matter that did not occur during the time of the Messenger of Allah (peace and blessings be upon him). Then he made both witnesses swear an oath after the ‘Asr prayer, saying: By Allah! We have not committed any betrayal, nor have we lied, nor have we made any change in the will, and this is truly the inheritance of that person. Then Sayyiduna Abu Musa Ash‘ari (may Allah be pleased with him) accepted the testimony of both of them as valid.

Hasan al-Basri, may Allah have mercy on him, regarding the statement of Allah the Exalted: ﴿اثْنَانِ ذَوَا عَدْلٍ مِنْكُمْ أَوْ آخَرَانِ مِنْ غَيْرِكُمْ﴾, said: What is meant by this is Muslims; however, he said that whether those Muslims are from the same tribe or from another tribe.

Saeed bin Al-Musayyib (may Allah have mercy on him) said regarding the statement of Allah, the Exalted: ﴿اثْنَانِ ذَوَا عَدْلٍ مِنْكُمْ أَوْ آخَرَانِ مِنْ غَيْرِكُمْ﴾: What is meant by this is the People of the Book.

Sayyiduna Ibn Abbas (may Allah be pleased with them both) said: I heard them saying:“From those upon whom the first ones became deserving,”and he said: Just think, if the first two witnesses are children, then what will happen?