وَٱبْتَلُوا۟ ٱلْيَتَٰمَىٰ حَتَّىٰٓ إِذَا بَلَغُوا۟ ٱلنِّكَاحَ فَإِنْ ءَانَسْتُم مِّنْهُمْ رُشْدًۭا فَٱدْفَعُوٓا۟ إِلَيْهِمْ أَمْوَٰلَهُمْ ۖ وَلَا تَأْكُلُوهَآ إِسْرَافًۭا وَبِدَارًا أَن يَكْبَرُوا۟ ۚ وَمَن كَانَ غَنِيًّۭا فَلْيَسْتَعْفِفْ ۖ وَمَن كَانَ فَقِيرًۭا فَلْيَأْكُلْ بِٱلْمَعْرُوفِ ۚ فَإِذَا دَفَعْتُمْ إِلَيْهِمْ أَمْوَٰلَهُمْ فَأَشْهِدُوا۟ عَلَيْهِمْ ۚ وَكَفَىٰ بِٱللَّهِ حَسِيبًۭا
Wabtalul yataamaa hattaaa izaa balaghun nikaaha fa in aanastum minhum rushdan fad fa'ooo ilaihim amwaalahum wa laa taa kuloohaaa israafanw wa bidaaran ai yakbaroo; wa mai kaana ghaniyyan falyasta' fif wa mai kaana faqeeran falyaakul bilma'roof; fa izaa dafa'tum ilaihim amwaalahum fa'ashhidoo 'alaihim; wa kafaa billaahi Haseeba
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 Allah as Accountant.

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Tafsir

87%67%69%Al-JalalaynIbn AbbasIbn Kathir
Scholars largely agree on this ayah

Related Hadiths

Sahih al-Bukhari #4369Narrated Aisha:Sahih
regarding the Statement of Allah: "And whoever amongst the guardian is rich, he should take no wages, but if he is poor, let him have for himself what is just and reasonable (according to his work). This Verse was revealed regarding the orphan's property. If the guardian is poor, he can take from the property of the orphan, what is just and reasonable according to his work and the time he spends on managing it.
Sunan an-Nasa'i #3678It was narrated that Ibn 'Abbas said -concerning the Verse:Sahih
"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.
Sahih al-Bukhari #2653Narrated `Aisha:Sahih
The following Verse:-- "If a guardian is well-off, let him claim no remuneration (i.e. wages), but if he is poor, let him have for himself what is just and reasonable." (4.6) was revealed in connection with the guardian of an orphan, and it means that if he is poor he can have for himself (from the orphan's wealth) what is just and reasonable according to the orphan's share of the inheritance.
Sahih al-Bukhari #4894Narrated Aisha":Sahih
(regarding) the Verse: 'And if you fear that you shall not be able to deal justly with the orphans...' (4.3) It is about the orphan girl who is in the custody of a man who is her guardian, and he intends to marry her because of her wealth, but he treats her badly and does not manage her property fairly and honestly. Such a man should marry women of his liking other than her, two or three or four. 'Prohibited to you (for marriage) are: ...your foster-mothers (who suckled you).' (4.23) Marriage is prohibited between persons having a foster suckling relationship corresponding to a blood relationship which renders marriage unlawful.
Sahih Muslim #7336'A'isha said that as for the words of Allah:Sahih
" If you fear that you would not be able to observe equity in case of orphan girls)," it was revealed in reference to a person who had an orphan girl (as his ward) and he was her guardian, and her heir, and she possessed property, but there was none to contend on her behalf except her ownself. And he (her guardian) did not give her in marriage because of her property and he tortured her and ill-treated her, it was in relation to her that (Allah said: )" If you fear that you would not be able to observe equity in case of orphan girls, then marry whom you like among women," i. e. whatever I have made lawful for you and leave her whom you are putting to torture.

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About Quran 4:6