Allah said:
﴿وَيَسْـَلُونَكَ عَنِ الْيَتَـمَى قُلْ إِصْلاَحٌ لَّهُمْ خَيْرٌ وَإِن تُخَالِطُوهُمْ فَإِخْوَنُكُمْ وَاللَّهُ يَعْلَمُ الْمُفْسِدَ مِنَ الْمُصْلِحِ وَلَوْ شَآءَ اللَّهُ لأَعْنَتَكُمْ﴾
(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. And Allah knows him who means mischief (e.g., to swallow their property) from him who means good (e.g., to save their property). And if Allah had wished, He could have put you into difficulties.)
Ibn Jarir reported that Ibn `Abbas said, "When the Ayat:
﴿وَلاَ تَقْرَبُواْ مَالَ الْيَتِيمِ إِلاَّ بِالَّتِى هِىَ أَحْسَنُ﴾
(And come not near to the orphan's property, except to improve it.) (6:152) and
﴿إِنَّ الَّذِينَ يَأْكُلُونَ أَمْوَلَ الْيَتَـمَى ظُلْماً إِنَّمَا يَأْكُلُونَ فِى بُطُونِهِمْ نَاراً وَسَيَصْلَوْنَ سَعِيراً ﴾
(Verily, those who unjustly eat up the property of orphans, they eat up only fire into their bellies, and they will be burnt in the blazing Fire!) (4:10) were revealed, those who took care of some orphans, separated their food and drink from the orphans' food and drink. When some of the orphans' food and drink remained, they would keep it for them until they eat it or otherwise get spoiled. This situation was difficult for them and they mentioned this subject to Allah's Messenger .
﴿وَيَسْـَلُونَكَ عَنِ الْيَتَـمَى قُلْ إِصْلاَحٌ لَّهُمْ خَيْرٌ وَإِن تُخَالِطُوهُمْ فَإِخْوَنُكُمْ﴾
(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.) Hence, they joined their food and drink with the food and drink of the orphans.'' This Hadith was also collected by Abu Dawud, An-Nasa'i and Al-Hakim in his Mustadrak. Several others said similarly about the circumstances surrounding the revelation of the Ayah (2:220), including Mujahid, `Ata', Ash-Sha`bi, Ibn Abu Layla, Qatadah and others among the Salaf and those after them.
Ibn Jarir reported that `A'ishah said, "I dislike that an orphan's money be under my care, unless I mix my food with his food and my drink with his drink.''
Allah said:
﴿قُلْ إِصْلاَحٌ لَّهُمْ خَيْرٌ﴾
(Say: The best thing is to work honestly in their property.) meaning, on the one hand (i.e., this is required in any case). Allah then said:
﴿وَإِن تُخَالِطُوهُمْ فَإِخْوَنُكُمْ﴾
(...and if you mix your affairs with theirs, then they are your brothers.) meaning, there is no harm if you mix your food and drink with their food and drink, since they are your brothers in the religion. This is why Allah said afterwards:
﴿وَاللَّهُ يَعْلَمُ الْمُفْسِدَ مِنَ الْمُصْلِحِ﴾
(And Allah knows (the one) who means mischief (e.g., to swallow their property) from (the one) who means good (e.g., to save their property). ) meaning, He knows those whose intent is to cause mischief or righteousness. He also said:
﴿وَلَوْ شَآءَ اللَّهُ لأَعْنَتَكُمْ إِنَّ اللَّهَ عَزِيزٌ حَكِيمٌ﴾
(And if Allah had wished, He could have put you into difficulties. Truly, Allah is All-Mighty, All-Wise) meaning, if Allah wills, He will make this matter difficult for you. But, He made it easy for you, and allowed you to mix your affairs with the orphans' affairs in a way that is better. Similarly, Allah said:
﴿وَلاَ تَقْرَبُواْ مَالَ الْيَتِيمِ إِلاَّ بِالَّتِى هِىَ أَحْسَنُ﴾
(And come not near to the orphan's property, except to improve it.) (6:152)
Allah has thus allowed spending from the orphan's estate by its executor, in reasonable proportions, on the condition that he has the intention to compensate the orphan later on, when he can afford it. We will mention about it in detail in Surat An-Nisa' by Allah's will.
﴿وَلاَ تَنْكِحُواْ الْمُشْرِكَـتِ حَتَّى يُؤْمِنَّ وَلأَمَةٌ مُّؤْمِنَةٌ خَيْرٌ مِّن مُّشْرِكَةٍ وَلَوْ أَعْجَبَتْكُمْ وَلاَ تُنكِحُواْ الْمُشِرِكِينَ حَتَّى يُؤْمِنُواْ وَلَعَبْدٌ مُّؤْمِنٌ خَيْرٌ مِّن مُّشْرِكٍ وَلَوْ أَعْجَبَكُمْ أُوْلَـئِكَ يَدْعُونَ إِلَى النَّارِ وَاللَّهُ يَدْعُواْ إِلَى الْجَنَّةِ وَالْمَغْفِرَةِ بِإِذْنِهِ وَيُبَيِّنُ آيَـتِهِ لِلنَّاسِ لَعَلَّهُمْ يَتَذَكَّرُونَ ﴾
(221. And do not marry Al-Mushrikat (idolatresses) till they believe (worship Allah Alone). And indeed a slave woman who believes is better than a (free) Mushrikah (idolatress), even though she pleases you. And give not (your daughters) in marriage to Al-Mushrikin till they believe (in Allah Alone) and verily, a believing servant is better than a (free) Mushrik (idolator), even though he pleases you. Those (Mushrikin) invite you to the Fire, but Allah invites (you) to Paradise and forgiveness by His leave, and makes His Ayat (proofs, evidences, verses, lessons, signs, revelations, etc.) clear to mankind that they may remember.)