(34) “Do not approach the orphan’s property except in the manner that is best, until he attains full maturity. Fulfil every covenant, for every covenant will be called to account.”
This is part of Allah’s kindness and mercy toward the orphan who lost his father while still young, unable to recognize or manage his own best interests. He therefore commanded the orphan’s guardians to care for him, safeguard his property, and look after his welfare. He commanded them not to approach it “except in the manner that is best,” by investing it without exposing it to risk and striving to make it grow. This remains in effect until the orphan “attains full maturity”—that is, physical maturity, sound reason, and prudence. Once he has attained full maturity, guardianship over him ends, he becomes responsible for his own affairs, and his property is handed over to him.
Allah Most High likewise says: “If you perceive sound judgment in them, hand over their property to them.” “Fulfil every covenant”—both the covenant you have made with Allah and those you have made with other people. “For every covenant will be called to account”—that is, you will be questioned as to whether or not you fulfilled it. If you fulfil it, you will receive an abundant reward; but if you do not (1), you will bear a grave sin.