وَٱبْتَلُوا۟ ٱلْيَتَٰمَىٰ حَتَّىٰٓ إِذَا بَلَغُوا۟ ٱلنِّكَاحَ فَإِنْ ءَانَسْتُم مِّنْهُمْ رُشْدًا فَٱدْفَعُوٓا۟ إِلَيْهِمْ أَمْوَٰلَهُمْ ۖ وَلَا تَأْكُلُوهَآ إِسْرَافًا وَبِدَارًا أَن يَكْبَرُوا۟ ۚ وَمَن كَانَ غَنِيًّا فَلْيَسْتَعْفِفْ ۖ وَمَن كَانَ فَقِيرًا فَلْيَأْكُلْ بِٱلْمَعْرُوفِ ۚ فَإِذَا دَفَعْتُمْ إِلَيْهِمْ أَمْوَٰلَهُمْ فَأَشْهِدُوا۟ عَلَيْهِمْ ۚ وَكَفَىٰ بِٱللَّهِ حَسِيبًا
Commentary:
Guardians of orphans are enjoined to continue to test them so that if, after having reached the age of puberty, which according to some authorities is 18 years, and according to others 21, they are found to be capable of taking charge of their property, it should be handed over to them. But in no circumstances is it to be made over to them before puberty is attained and before they are so mature of intellect as to take care of and manage their property. If even at the mature age of 18 or 21, they are found to be incapable of managing their property, it may be withheld from them for a further period, with the sanction of the State.
The verse also warns guardians not to squander away in haste the money of their wards before they are old enough to take charge of it. The guardian is, however, allowed a reasonable wage, if he is poor, which should be in proportion to the amount of work he does and to the value of the ward’s property.
But if the guardian is a person of ample means, he should take nothing out of the orphan’s property. In that case, his should be a labour of love, done in hope of reward from God. This verse is not a repetition, but an explanation of 4:3 which contains a prohibitory injunction for such guardians as possess sufficient income with the addition that it allows a certain remuneration for guardians of meagre means.
The words, when you deliver to them their property, then take witnesses in their presence, have been added as a safeguard against all possible frauds as well as misunderstanding. The property should be handed over to the wards in the presence of reliable witnesses when both the wards and the witnesses are present, as the word "presence" hints.
The verse ends with a stern warning in the words, Allah is sufficient as a Reckoner. So all concerned should fear the All-Seeing and All-Knowing God. Indeed, the fear of being called to account before God is the only true basis of all righteousness and the real and most effective preventive against sin and iniquity. One should fear not only the punishment of God, but also losing His love and mercy.
Under no circumstances should the property of the orphans be made over to them before they attain puberty and are so mature of intellect as to take care of and properly manage it.
The verse also warns guardians not to squander away in haste the money of their wards before they are old enough to take charge of it. The guardian, if he is poor, is, however, allowed a reasonable wage, which should be in proportion to the amount of work he does and to the value of the ward’s property.
The property should be handed over to the wards in the presence of reliable witnesses as the word "presence" hints.