٨- ابْنُ مَحْبُوبٍ عَنْ جَمِيلِ بْنِ صَالِحٍ عَنْ حَمْزَةَ بْنِ حُمْرَانَ عَنْ أَبِي عَبْدِ اللهِ (عَلَيْهِ السَّلام) قَالَ سَأَلْتُهُ عَنْ قَوْلِ اللهِ عَزَّ وَجَلَّ ذَوا عَدْلٍ مِنْكُمْ أَوْ آخَرانِ مِنْ غَيْرِكُمْ قَالَ فَقَالَ اللَّذَانِ مِنْكُمْ مُسْلِمَانِ وَاللَّذَانِ مِنْ غَيْرِكُمْ مِنْ أَهْلِ الْكِتَابِ قَالَ فَإِنَّمَا ذَلِكَ إِذَا مَاتَ الرَّجُلُ الْمُسْلِمُ فِي أَرْضِ غُرْبَةٍ فَيَطْلُبُ رَجُلَيْنِ مُسْلِمَيْنِ لِيُشْهِدَهُمَا عَلَى وَصِيَّتِهِ فَلَمْ يَجِدْ مُسْلِمَيْنِ فَلْيُشْهِدْ عَلَى وَصِيَّتِهِ رَجُلَيْنِ ذِمِّيَّيْنِ مِنْ أَهْلِ الْكِتَابِ مَرْضِيَّيْنِ عِنْدَ أَصْحَابِهِمَا. 
8. Ibn Mahbub has narrated from Jamil ibn Salih from Hamzah ibn Humran who has narrated the following: “I once asked abu ‘ Abd Allah , about the meaning of the words of Allah, most Majestic, most Glorious, ‘. . . two just man from among you or two men from other people. 5 (5:106) He (the Imam) said, ‘The ‘two from you’ means two Muslims, the ‘two from other people 5 means from the followers of the book. 5 He (the Imam) then said, ‘This can happen when a Muslim dies far away from his land where he cannot find two Muslim men, thus he can appoint two taxpayers of the followers of the book who are acceptable among their own people to bear witness to his will." 