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 ٦
And test the orphans [in their abilities] until they reach marriageable age. Then if you perceive in them sound judgement, release their property to them. And do not consume it excessively and quickly, [anticipating] that they will grow up. And whoever, [when acting as guardian], is self-sufficient should refrain [from taking a fee]; and whoever is poor - let him take according to what is acceptable. Then when you release their property to them, bring witnesses upon them. And sufficient is Allāh as Accountant.
Explanation: Al-Mukhtasar
Guardians, test the orphans when they are near to reaching maturity, by giving them a part of their wealth to see how they manage it. If they manage it well, and show you their sound judgement, hand over their property in full. Do not use up their wealth, overstepping the limits which Allah has approved for you: use their wealth only when necessary. Do not rush to use it up for fear that they will take it when they reach maturity. Whoever is wealthy should not use up the property of the orphan; and whoever is poor and has no wealth should only use what is necessary. When you hand over their property to them, upon their reaching maturity and showing sound judgement, have it witnessed; to protect rights and to prevent causes of disagreement. Allah is sufficient as a witness for that, and takes account of all that people do.