وَابْتَلُواْ الْيَتَامَى {And test the orphans [in their abilities]}: Do not wait the orphan to reach the age of maturity until you test him and train him to manage money.

حَتَّىَ إِذَا بَلَغُواْ النِّكَاحَ فَإِنْ آنَسْتُم مِّنْهُمْ رُشْدًا فَادْفَعُواْ إِلَيْهِمْ أَمْوَالَهُمْ {until they reach marriageable age. Then if you perceive in them sound judgement, release their property to them.}: That is, give them the money that you were entrusted with to manage it before they reach the age of maturity.

وَلاَ تَأْكُلُوهَا إِسْرَافًا وَبِدَارًا أَن يَكْبَرُواْ {And do not consume it excessively and quickly, [anticipating] that they will grow up.}: Do not waste their money or take the initiative to spend it before they grow up and reach the age of maturity.

وَمَن كَانَ غَنِيًّا فَلْيَسْتَعْفِفْ وَمَن كَانَ فَقِيرًا فَلْيَأْكُلْ بِالْمَعْرُوفِ{And whoever, [when acting as guardian], is self-sufficient should refrain [from taking a fee]; and whoever is poor – let him take according to what is acceptable}: The one who manages the money of the orphan is either rich, in this case it is better for him to abstain and not take from this money, or poor and in this case he can take his wages for managing this money according to what is customary in the society.

فَإِذَا دَفَعْتُمْ إِلَيْهِمْ أَمْوَالَهُمْ فَأَشْهِدُواْ عَلَيْهِمْ {Then when you release their property to them, bring witnesses upon them.}: Allah (swt) preserves the financial issue with the testimony of witnesses. When you pay the money that was under your guardianship to the orphan, you have to bring witnesses to bear witness that you have paid back the money, that is because when he grows up, someone may try to incline him against whoever was his guardian or custodian of his money, so preserving rights is essential.

 

وَكَفَى بِاللّهِ حَسِيبًا{And sufficient is Allah as Accountant}: It suffices that Allah (swt) is the All-Knowing and the Watcher of this matter. You cannot deceive in any way; because Allah (swt) knows the secret and what is even more hidden.