وَ رَوَى اَلْحَسَنُ بْنُ عَلِيٍّ اَلْوَشَّاءُ عَنْ أَحْمَدَ بْنِ عُمَرَ قَالَ: سَأَلْتُهُ عَنْ قَوْلِ اَللَّهِ عَزَّ وَ جَلَّ: ذَوٰا عَدْلٍ مِنْكُمْ أَوْ آخَرٰانِ مِنْ غَيْرِكُمْ قَالَ "اَللَّذَانِ مِنْكُمْ مُسْلِمَانِ وَ اَللَّذَانِ مِنْ غَيْرِكُمْ مِنْ أَهْلِ اَلْكِتَابِ فَإِنْ لَمْ تَجِدْ مِنْ أَهْلِ اَلْكِتَابِ فَمِنَ اَلْمَجُوسِ لِأَنَّ رَسُولَ اَللَّهِ صَلَّى اَللَّهُ عَلَيْهِ وَ آلِهِ قَالَ "سُنُّوا بِهِمْ سُنَّةَ أَهْلِ اَلْكِتَابِ " وَ ذَلِكَ إِذَا مَاتَ اَلرَّجُلُ بِأَرْضِ غُرْبَةٍ فَلَمْ يَجِدْ مُسْلِمَيْنِ يُشْهِدُهُمَا فَرَجُلاَنِ مِنْ أَهْلِ اَلْكِتَابِ ".
And it was narrated by Al-Hasan ibn Ali Al-Washsha' from Ahmad ibn Umar, who said: I asked Imam (a.s) about the saying of Allah (swt), the Almighty and Majestic: "Two just men from among you or two others from outside you." (Surah Al-Ma'idah 5:106) Imam (a.s) said: "The two from among you are Muslims, and the two from outside you are from the People of the Book (Ahl al-Kitab). And if none from the People of the Book can be found, then from the Magians, because the Messenger of Allah (swt), peace be upon him and his family, said: 'Deal with them as you would with the People of the Book.' And this applies if a man dies in a foreign land and cannot find two Muslims to bear witness, then two men from the People of the Book may act as witnesses."