This text discusses the existence of abrogation (naskh) related to the verses on debt and witnessing: it transmits that the command to write down debt and to take witnesses in Sura al-Baqara is abrogated by a later verse which permits transactions based on trust (amana) to be conducted without witnesses and without writing. It also states that the acts of concealing or fulfilling testimony are known by Allah and He will give recompense accordingly. Among the transmitted reports are views that this abrogation is a permission and mercy, that writing is obligatory if the debt has a fixed term but can be dispensed with in cases of trust.

فكانوا يرون أن هذه، الآية: نسخت ما قبلها من الكتابة والشهود رخصة ورحمة من الله

Zemahşerî interprets this expression to mean that Allah is not unaware of what the servants do; rather, He watches over them and will call them to account for every atom's weight of deed. Even if the address were directed to someone who might think Allah is heedless, this does not mean that something inappropriate is being asked of Allah, because that person may think so due to not knowing Allah's attributes. According to a view transmitted from Ibn Uyayna, the verse contains consolation for the one who is wronged and a threat for the wrongdoer.

ويجوز أن يراد : ولا تحسبنه يعاملهم معاملة الغافل عما يعملون ، ولكن معاملة الرقيب عليهم ، المحاسب على النقير والقطمير

According to Ibn Kesîr, the ruling on 'pledge' (rahin) mentioned in the verse is specific to the situation where there is no possibility of writing while traveling, and for the pledge to be valid, it must be handed over to the creditor's possession (kabz); the report that the Prophet left his armor as a pledge with a Jew is cited as an example of this. It is also stated that the verse informs us that concealing testimony is among the great sins, a behavior that corrupts the heart.

فرهن مقبوضة أي فليكن بدل الكتابة رهان مقبوضة أي في يد صاحب الحق وقد استدل بقوله على أن الرهن لا يلزم إلا بالقبض كما هو مذهب الشافعي والجمهور

According to this exegete, the expression 'if no scribe is found, let a pledge be taken' in the pledge verse does not mean that the pledge is only valid when traveling; for the Prophet borrowed in Medina by leaving his armor as a pledge with a Jew. Furthermore, the 'amana' (trust/deposit) mentioned in the expression 'let the one entrusted fulfill his trust' in the verse means debt, and this name is given to the debtor because no pledge was left. The attribution of sin to the heart for the one who conceals testimony is either a metaphorical attribution or to emphasize that the sin takes root in the heart and defiles the most honorable of organs.

وليس هذا التعليق لاشتراط السفر في الإرتهان كما ظنه مجاهد والضحاك رحمهما الله تعالى لأنه عليه السلام رهن درعه في المدينة من يهودي على عشرين صاعا من شعير أخذه لأهله

According to this exegete, in the situation where the debtor is considered trustworthy and writing, witnessing, and pledge are dispensed with, it was deemed necessary for the person aware of this situation not to refrain from testifying against the possibility that the debtor might deny the right, so as to uphold the right. The person who conceals testimony is considered sinful in heart, and this matter is emphasized strongly.

خير الشهود من شهد قبل أن يستشهد

Kurtubî transmits the differences in reading 'katiban' and 'kitaben/kutiben' in the verse; according to the reading of the majority (jumhur), 'katiban' means not finding a person to write, while in some readings it means not finding ink/writing materials or a document. He also discusses the readings 'rahinen/ruhinen' and whether these are the plural of the word 'rahin' from a linguistic perspective, and states that the lexical meaning of 'rahin' is continuity and steadfastness.

قال أبو بكر الأنباري : فسره مجاهد فقال : معناه فإن لم تجدوا مدادا