(“and [be kind] to the orphans”)—that is, the orphans among the Muslims. An orphan is any child whose father dies while the child is still a minor, before reaching puberty, leaving him in need of someone to take the place of his father by nurturing him, providing for him, attending to his affairs, and shielding him from harm. Because he no longer has a father to protect, support, and defend him, he requires assistance; he has lost both his parent and his provider, and he enjoys a recognized right in Islam.
The important point is that Allah opened the list with His own right, saying: “Do not associate anything with Him.” He did not suffice with merely saying, “Worship Allah,” for worship is invalid and yields no benefit when mixed with shirk, and it is not truly called worship unless it is offered solely for Allah. If any element of shirk accompanies it, it is no longer worship—no matter how much effort a person expends. Thus He paired the command to worship with the prohibition of shirk, for worship can never be sound in the presence of shirk.
This verse, therefore, supports the Shaykh’s statement that the greatest thing Allah has commanded is tawḥid. Allah begins with it in many passages—among them this verse and His words: “Your Lord has decreed that you worship none but Him” (Q 17:23). By placing tawḥid first, Allah makes clear that it is the most momentous command He has given.