Sunan an-Nasa'i, Volume 4, Book 30, Hadith 3699 (DarusSalam) ⓘ

It was narrated that Ibn 'Abbas said: "When these Verses were revealed - 'And come not near to the orphan's property, except to improve it,' and 'Verily, those who unjustly eat up the property of orphans' - the people avoided the property and food of the orphans. That caused hardship to the Muslims and they complained about that to the Prophet. Then Allah revealed: 'And they ask you concerning orphans. Say: The best thing is to work honestly in their property, and if you mix your affairs with theirs, then they are your brothers. And Allah knows him who means mischief (e.g. to swallow their property) from him who means good (e.g. to save their property). And if Allah had wished, He could have put you into difficulties.'"

أَخْبَرَنَا أَحْمَدُ بْنُ عُثْمَانَ بْنِ حَكِيمٍ، قَالَ حَدَّثَنَا مُحَمَّدُ بْنُ الصَّلْتِ، قَالَ حَدَّثَنَا أَبُو كُدَيْنَةَ، عَنْ عَطَاءٍ، - وَهُوَ ابْنُ السَّائِبِ - عَنْ سَعِيدِ بْنِ جُبَيْرٍ، عَنِ ابْنِ عَبَّاسٍ، قَالَ لَمَّا نَزَلَتْ هَذِهِ الآيَةُ ‏{‏وَلاَ تَقْرَبُوا مَالَ الْيَتِيمِ إِلاَّ بِالَّتِي هِيَ أَحْسَنُ‏}‏ وَ‏{‏إِنَّ الَّذِينَ يَأْكُلُونَ أَمْوَالَ الْيَتَامَى ظُلْمًا‏}‏ قَالَ اجْتَنَبَ النَّاسُ مَالَ الْيَتِيمِ وَطَعَامَهُ فَشَقَّ ذَلِكَ عَلَى الْمُسْلِمِينَ فَشَكَوْا ذَلِكَ إِلَى النَّبِيِّ صلى الله عليه وسلم فَأَنْزَلَ اللَّهُ ‏{‏وَيَسْأَلُونَكَ عَنِ الْيَتَامَى قُلْ إِصْلاَحٌ لَهُمْ خَيْرٌ‏}‏ إِلَى قَوْلِهِ ‏{‏لأَعْنَتَكُمْ‏}‏‏.‏