And let those (executors and guardians) have the same fear in their minds as they would have for their own, if they had left weak offspring behind. So, let them have Taqwa of Allah and speak truthfully.
وَلْيَخْشَ الَّذِينَ لَوْ تَرَكُواْ مِنْ خَلْفِهِمْ
(And let those have the same fear in their minds as they would have for their own, if they had left behind...),
Ali bin Abi Talhah reported that Ibn Abbas said that this part of the Ayah,
"Refers to a man who is near death and he dictates a will and testament that harms some of the rightful inheritors.
Allah commands whoever hears such will to fear Allah, and direct the dying man to do what is right and to be fair, being as eager to protect the inheritors of the dying man as he would be with his own."
Similar was reported from Mujahid and several others.
The Two Sahihs record that;
when the Messenger of Allah visited Sa`d bin Abi Waqqas during an illness he suffered from, Sa`d said to the Messenger, "O Messenger of Allah! I am wealthy and have no inheritors except a daughter. Should I give two-thirds of my property in charity?"
He said, "No."
Sa`d asked, "Half."
He said, "No."
Sa`d said, "One-third."
The Prophet said;
الثُّلُثُ وَالثُّلُثُ كَثِير
One-third, and even one-third is too much.
The Messenger of Allah then said,
إِنَّكَ أَنْ تَذَرَ وَرَثَتَكَ أَغْنِيَاءَ خَيْرٌ مِنْ أَنْ تَذَرَهُمْ عَالَةً يَتَكَفَّفُونَ النَّاس
You'd better leave your inheritors wealthy rather than leaving them poor, begging from others.
A Stern Warning Against Those Who Use Up the Orphan's Wealth
It was also said that the Ayah
وَلَا تَأْكُلُوهَا إِسْرَافًا وَبِدَارًا أَن يَكْبَرُواْ
(consume it not wastefully and hastily, fearing that they should grow up), (4;6) means,
let them have Taqwa of Allah when taking care of the orphan's wealth, as Ibn Jarir recorded from Al-Awfi who reported this explanation from Ibn Abbas.
This is a sound opinion that is supported by the warning that follows against consuming the orphan's wealth unjustly.
In this case, the meaning becomes;
Just as you would want your offspring to be treated fairly after you, then treat other people's offspring fairly when you are given the responsibility of caring for them.
Allah proclaims that those who unjustly consume the wealth of orphans, will be eating fire into their stomach, this is why Allah said,
إِنَّ الَّذِينَ يَأْكُلُونَ أَمْوَالَ الْيَتَامَى ظُلْمًا إِنَّمَا يَأْكُلُونَ فِي بُطُونِهِمْ نَارًا وَسَيَصْلَوْنَ سَعِيرًا