When Allah (swt) revealed the verses about the one soul and that He (swt) created its mate from it, it was prevalent in all societies on earth that the woman is the weakest element, so Allah (swt) wanted to change the convictions of human beings and show that the woman is has the same position as the man. After that He (swt) comes to the weakness that results from the loss of one of the parents, the weakness of the orphan, the one who lost his father and did not receive his tenderness and care.

وَآتُواْ الْيَتَامَى أَمْوَالَهُمْ{And give to the orphans their properties}: Because it is well known that there has to be a guidance for the orphan who lost his father, so the orphan’s money remains under the guardian’s care until he grows up and becomes at an age in which he is entitled to dispose of his money, which is the age of majority and puberty.

وَلاَ تَتَبَدَّلُواْ الْخَبِيثَ بِالطَّيِّبِ{and do not substitute the defective [of your own] for the good [of theirs]}: As long as you are the custodian of the orphan’s money, you may add your money to his trying to manage and increase it, in this case, beware of substitute the defective of your own money for the good of his.

وَلاَ تَأْكُلُواْ أَمْوَالَهُمْ إِلَى أَمْوَالِكُمْ{And do not consume their properties into your own}: There must be complete preservation of the orphan’s money.

إِنَّهُ كَانَ حُوبًا كَبِيرًا {that is ever a great sin.}: It is one of Allah’s honoring of the orphan that He (swt) made our Prophet (saws) an orphan:

أَلَمْ يَجِدْكَ يَتِيمًا فَآوَى

{Did He not find you an orphan and give [you] refuge?} (Ad-Dhuhaa: 6)

The Prophet (saws) said:

“The best house among the Muslims is the house in which orphans are well treated. The worst house among the Muslims is the house in which orphans are ill-treated. I and the guardian of the orphan will be in the Garden like that,” indicating his two fingers.”[1]

[1] Kenz al-Ummal: Vol.3, hdith No. 5994.