"I am poor and I do not have anything, and I have an orphan (under my care)." He said: "Eat from the property of your orphan without being extravagant, wasteful or keeping it as capital for yourself."  

أَنَّ رَجُلاً أَتَى النَّبِيَّ ﷺ فَقَالَ إِنِّي فَقِيرٌ لَيْسَ لِي شَىْءٌ وَلِي يَتِيمٌ قَالَ كُلْ مِنْ مَالِ يَتِيمِكَ غَيْرَ مُسْرِفٍ وَلاَ مُبَاذِرٍ وَلاَ 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.'"  

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 ﷺ فَأَنْزَلَ اللَّهُ {وَيَسْأَلُونَكَ عَنِ الْيَتَامَى قُلْ إِصْلاَحٌ لَهُمْ خَيْرٌ} إِلَى قَوْلِهِ {لأَعْنَتَكُمْ}  

"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.  

فِي قَوْلِهِ {إِنَّ الَّذِينَ يَأْكُلُونَ أَمْوَالَ الْيَتَامَى ظُلْمًا} قَالَ كَانَ يَكُونُ فِي حِجْرِ الرَّجُلِ الْيَتِيمَ فَيَعْزِلُ لَهُ طَعَامَهُ وَشَرَابَهُ وَآنِيَتَهُ فَشَقَّ ذَلِكَ عَلَى الْمُسْلِمِينَ فَأَنْزَلَ اللَّهُ ﷻ {وَإِنْ تُخَالِطُوهُمْ فَإِخْوَانُكُمْ} {فِي الدِّينِ} فَأَحَلَّ لَهُمْ خُلْطَتَهُمْ