On his father's authority, said that his grandfather told that a man came to the Prophet ﷺ and said: I am poor, I have nothing (with me), and I have an orphan. He said: Use the property of your orphan without spending it lavishly, hurrying and taking it as your own property. (Using translation from Abū Dāʾūd 2872)  

أَنَّ رَجُلًا أَتَى النَّبِيَّ ﷺ فَقَالَ إِنِّي فَقِيرٌ لَيْسَ لِي شَيْءٌ وَلِي يَتِيمٌ قَالَ «كُلْ مِنْ مَالِ يَتِيمِكَ غَيْرَ مُسْرِفٍ وَلَا مُبَادِرٍ وَلَا مُتَأَثِّلٍ»  

"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.'" (Using translation from Nasāʾī 3669)   

لَمَّا نَزَلَتْ هَذِهِ الْآيَةُ {وَلَا تَقْرَبُوا مَالَ الْيَتِيمِ إِلَّا بِالَّتِي هِيَ أَحْسَنُ} [الأنعام 152] وَ {إِنَّ الَّذِينَ يَأْكُلُونَ أَمْوَالَ الْيَتَامَى ظُلْمًا} [النساء 10] قَالَ اجْتَنَبَ النَّاسُ مَالَ الْيَتِيمِ وَطَعَامَهُ فَشَقَّ ذَلِكَ عَلَى النَّاسِ فَشَكَوْا ذَلِكَ إِلَى النَّبِيِّ ﷺ فَأَنْزَلَ اللهُ تَبَارَكَ وَتَعَالَى {يَسْأَلُونَكَ عَنِ الْيَتَامَى قُلْ إِصْلَاحٌ لَهُمْ خَيْرٌ} [البقرة 220] إِلَى قَوْلِهِ {لَأَعْنَتَكُمْ} [البقرة 220]  

"Verily, those who unjustly eat up the property of orphans" -A man would have an orphan in his care, and he would keep his food, drink and vessels separate. This caused hardship to the Muslims, so Allah, the Mighty and Sublime, 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" (in religion), so it is permissible for you to mix with them. (Using translation from Nasāʾī 3670)   

فِي قَوْلِهِ تَعَالَى {§إِنَّ الَّذِينَ يَأْكُلُونَ أَمْوَالَ الْيَتَامَى ظُلْمًا} [النساء 10] قَالَ كَانَ يَكُونُ فِي حَجْرِ الرَّجُلِ الْيَتِيمُ فَيَعْزِلُ لَهُ طَعَامَهُ وَشَرَابَهُ فَشَقَّ ذَلِكَ عَلَى الْمُسْلِمِينَ فَأَنْزَلَ اللهُ تَبَارَكَ وَتَعَالَى {وَإِنْ تُخَالِطُوهُمْ فَإِخْوَانُكُمْ} [البقرة 220] وَأَحَلَّ لَهُمْ خُلْطَتَهُمْ