It advises people to be in awe of Allah...
It advises people to be in awe of Allah, the One Who is Great in their view, so that when they want to demand something from others, they apply His Name. It says: "... And be in awe of Allah through Whom you demand one of another..." And it adds that: "... as well as any ties of kinship..." Mentioning this subject here is a sign of an extraordinary importance that the Qur'an maintains for strengthening blood-kinship. At the end of the verse, it says: "...
"And give the orphans their property, and do not exchange something bad (of yours) for something good (of theirs), nor devour their property along with your own; (for) it is surely a great crime." Occasion of Revelation At the time of the Prophet of Islam (S), one of the members of a tribe by the name of Bani-Qatfan had a rich brother, and it happened that the rich brother passed away.
Then, as a guardian of his brother's orphans, he took his property in his possession, but when his brother's son matured and demanded it, he denied returning his right to him. The subject was explained to the holy Prophet (S). Then this verse was revealed, and when the man heard it, he repented and returned the property to its owner. Then the man said: "I refuge with Allah from that I be polluted through the great sin." Treachery in Orphans' Property Is Forbidden!
In any society it happens that, as a result of some events and accidents, some parents die and there remain some little children from them. There are three important instructions upon the property of orphans mentioned in this verse. At first, it instructs as such: "And give the orphans their property,.." This ordinance means that your interference in these properties is in the rank of a trustee and as an inspector, not as a possessor.
The second instruction is to prevent guardians from devouring the property of orphans.