Some scholars said that this verse whas descended before that of the inheritance rulings.
(… مَوَالِيَ …) This word may carry many meanings, such as, the free slave, the cousin and the protector, such in this verse:
…وَأَنَّ الْكَافِرِينَ لَا مَوْلَىٰ لَهُمْ
(…the disbelievers have no protector.) (Muhammad: 11)
But in the verse of the study, it refers to (heirs).
(… وَالَّذِينَ عَقَدَتْ أَيْمَانُكُمْ…) (…And to those whom your oaths have bound…): Those whom you have made a ratified pledges that you will give them.
( إِنَّ اللَّهَ كَانَ عَلَىٰ كُلِّ شَيْءٍ شَهِيدًا… ) (…Indeed Allah is ever, over all things, a Witness): For Allah (swt) in not just The Observer rather He is the Witness over what you fulfill of your duties.