وَلِكُلٍّۢ جَعَلْنَا مَوَٰلِىَ مِمَّا تَرَكَ ٱلْوَٰلِدَانِ وَٱلْأَقْرَبُونَ ۚ وَٱلَّذِينَ عَقَدَتْ أَيْمَٰنُكُمْ فَـَٔاتُوهُمْ نَصِيبَهُمْ ۚ إِنَّ ٱللَّهَ كَانَ عَلَىٰ كُلِّ شَىْءٍۢ شَهِيدًا
Wa likullin ja'alnaa ma waaliya mimmaa tarakal waalidaani wal aqraboon; wallazeena 'aqadat aimaanukum fa aatoohum naseebahum; innal laaha kaana 'alaa kulli shai'in Shaheedaa
And for all, We have made heirs to what is left by parents and relatives. And to those whom your oaths have bound [to you] - give them their share. Indeed Allah is ever, over all things, a Witness.

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Tafsir

82%66%67%Al-JalalaynIbn AbbasIbn Kathir
Scholars largely agree on this ayah

To each man and woman We have appointed heirs relations to be given of that property which parents and kinsmen leave for them and to those to whom your right hands aymān plural of yamīn meaning ‘oath’ or ‘hand’ were pledged read ‘āqadat or ‘aqadat that is those allies with whom before the coming of Islam you made covenants of mutual assitance and inheritance. So give them now their share their portions of the inheritance which is a sixth. God is ever Witness over everything ever aware of it including your circumstances this verse was abrogated by His words But those related by blood are nearer to one another Q. 875 and 336.

Related Hadiths

Sunan Abu Dawud #2923Ibn 'Abbas explained the following Qur'anic verse :Hasan Sahih
"To those also, to whom your right hand was pledged, give your portion." When the Emigrants came to Medina. they inherited from the Helpers without any blood-relationship with them for the brotherhood which the Messenger of Allah (ﷺ) established between them. When the following verse was revealed: "To (benefit) everyone we have appointed shares and heirs to property left by parent and relatives." it abrogated the verse: "To those also, to whom your right hand was pledged, give their due portion." This alliance was made for help, well wishing and cooperation. Now a legacy can be made for him. (The right to)inheritance was abolished.
Sunan Ibn Majah #2474It was narrated from Miqdam Abu Karimah, a man from Sham who was one of the Companions of the Messenger of Allah (ﷺ), that the Messenger of Allah (ﷺ) said:Sahih
“Whoever leaves behind wealth, it is for his heirs. Whoever leaves behind poor dependents and a debt, it is for us to take care of – or he said: ‘It is for Allah and His Messenger (to take care of) – I am the heir of the one who has no heir, I will pay the blood money on his behalf and inherit from him. And the maternal uncle is the heir of the one who has no heir, he pays blood money on his behalf and inherits from him.”
Jami` at-Tirmidhi #2161Al-Harith narrated that 'Ali said:Sahih
"You recite this ayah: After payment of legacies he(or she) may have bequeathed or debts, without causing harm. And indeed the Messenger of Allah(S.A.W) judged the debt before the will and that the children (sons and daughters)from the same mother and father inherit,not the sons from various mothers. The man inherits from his brother from his father, and his mother, not his brother from his father. Another chain reports a similar narration.
Jami` at-Tirmidhi #2165Ibn 'Abbas narrated that the Messenger of Allah(S.A.W) said:Da'if
"Give the shares of inheritance to those who are entitled to them. As for what remains, then it is for the closet male relative." Another chain reports similar narration.
Sahih al-Bukhari #4374Narrated Ibn `Abbas:Sahih
Regarding the Verse: "To everyone, We have appointed heirs." (4.33) 'Mawali' means heirs. And regarding:-- "And those to whom your right hands have pledged." When the Emigrants came to Medina, an Emigrant used to be the heir of an Ansari with the exclusion of the latter's relatives, and that was because of the bond of brotherhood which the Prophet (ﷺ) had established between them (i.e. the Emigrants and the Ansar). So when the Verses:-- "To everyone We have appointed heirs." was revealed, (the inheritance through bond of brotherhood) was cancelled. Ibn `Abbas then said: "And those to whom your right hands have pledged." is concerned with the covenant of helping and advising each other. So allies are no longer to be the heir of each other, but they can bequeath each other some of their property by means of a will.

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About Quran 4:33