[369] That is looking after orphans’ affairs, especially their money (cf. 4: 10). So, God willed that a Muslim’s duty towards orphans in that person’s custody is, firstly, to have their best interests in mind. Knowing that not mixing orphans’ and a custodian’s money is a difficult task (cf. Abū Dāwūd: 2871, Aḥmad: 3002) given the latter pays for the former’s living expenses from it, God gave permission for this but with a forewarning that the guardian should be Mindful of Him in this regard.
[370] Taking care of orphans’ inheritances and looking after them. (al-Ṭabarī, al-Saʿdī)
[371] Regarding the affairs of orphans and their finances.
[372] By making taking care of orphans’ finances particularly tough in not allowing their guardians to mix their money with that of their custodians. (al-Ṭabarī, Ibn Kathīr, al-Saʿdī)