Musannaf Ibn Abi Shayba 9:1502

Ghundar narrated to us, from Shu'bah, from Simak, from 'Ikrimah, regarding [the verse]: "And if you fear that you will not deal justly with the orphan girls," he said: A man from Quraysh would have women under his care and would have orphans under his care. His wealth would be depleted, so he would incline [injustice] toward the orphans. Then this verse was revealed: "Then marry those that please you of [other] women."