The Holy Quran 2:181 — Surah Al-Baqarah
Arabic text
فَمَنۢ بَدَّلَهُۥ بَعْدَ مَا سَمِعَهُۥ فَإِنَّمَآ إِثْمُهُۥ عَلَى ٱلَّذِينَ يُبَدِّلُونَهُۥٓ ۚ إِنَّ ٱللَّهَ سَمِيعٌ عَلِيمٌ
Translation
So whoever changes it (the will) after hearing it, then the sin (of changing the will) rests (solely) upon those who change it. Verily Allaah is All Hearing, All Knowing (Allaah hears the will that is made, knows about the changes made to it and knows the intentions of those who make the changes).
Tafsir (excerpt) — Tafsir Usmani
The rulings of the bequest: that is, if the deceased died having made his bequest with justice, but those who were to give it did not carry it out, then there is no sin on the deceased; he has discharged his obligation, and it is those people who will be sinners. Indeed, Almighty Allah hears what everyone says and knows everyone's intentions.
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