Musannaf Ibn Abi Shayba 13:1427

Abu Bakr narrated to us, he said: Abda bin Sulayman narrated to us, from Hisham bin Urwa, from his father, from Aisha, regarding His saying: "And whoever is rich, let him abstain, and whoever is poor, let him eat in a fair manner." She said: That was revealed regarding the guardian of the orphan's wealth, who manages it and improves it; if he is in need, he may eat from it.