Arabic source examples:

State of Kuwait · Statutory text

Article 19 of Law of Evidence

English translation

One of two litigants who are merchants may be required to swear an oath as to the truth of his claim if he relies on his opponent's books and accepts their contents in advance, and the opponent then refuses without justification to produce his books. Law Index 677 Home Page Evidence Law Decree-Law No. 39 of 1980 concerning Evidence in Civil and Commercial Matters
Arabic original
يجوز تحليف أحد الخصمين التاجرين على صحة دعواه إذا استند الى دفاتر خصمه، وسلم مقدما بما ورد فيها ، ثم امتنع الخصم دون مبرر عن ابراز دفاتره.

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