Amatul Rahmân Omer:
And when they are about to reach their prescribed term (of `Iddat) either keep them (by revoking the divorce) in an honourable and fair manner or part with them in honourable and fair manner and two honest and just persons from among you witness (your decision). (Let the witnesses) bear true testimony for the sake of Allâh (regarding the situation that resulted in the pronouncement of divorce). Thus the person (who acts according to these guidelines and) who believes in Allâh and the Last Day is exhorted. And he who takes Allâh as (his) shield, He will always make a way out (of his ordeals) for him.