Tafsir of An-Nisa' 4:8

"And when those of kinship, orphans, and the needy are present at the division..." That is, the division of the inheritance among those entitled to it. It is the object of the verb, and it was placed first because it is the subject under discussion and because the subject [of the verb 'present'] is plural; thus, if the [standard] order were followed, the connection of the parts of the speech might be lost. It is also said: It was placed first so that it would be before the attendees in the wording, just as it is before them in reality. This is a nuance for the inversion that I have not seen any of the scholars of rhetoric mention.

"Those of kinship" Meaning those who do not inherit, because they are 'asabah (agnatic heirs) who are excluded, or because they are among the dhawi al-arham (distant relatives). The context indicating this is the mention of the inheritors before them.

"And the orphans and the needy" From among those who are not related.

"Then provide for them from it" Meaning: Give them something from the wealth or from what is being divided, which is indicated by the word "division." It is said that the pronoun [in "from it"] refers to the wealth, and this is a command of recommendation enjoined upon the adult heirs to soothe the hearts of those mentioned and to give them charity. It is also said that it is a command of obligation. There is a difference of opinion regarding its abrogation. In some narrations from Ibn Abbas, it is stated that there is no abrogation and that the verse is definitive (muhkama). This has also been narrated from Aisha, may Allah be pleased with her.

Abu Dawud in his Nasikh and Ibn Abi Hatim recorded via the path of Ata’ from Ibn Abbas that he said: "The verse: 'And when those of kinship, orphans, and the needy are present at the division' was abrogated by the verse of inheritance, which assigned to every person his portion from what was left, whether it was little or much."

It is reported from Sa'id ibn Jubayr that the intended meaning of "those of kinship" here is the inheritors, and "the orphans and the needy" are the non-inheritors, and that His saying, "Then provide for them from it," refers to the former, while His saying, "And speak to them a word of kindness," refers to the latter. This is very far-fetched; the most apparent meaning is what was mentioned first. This saying [of kindness] is for those who are being provided for from those mentioned. The intended meaning of the "word of kindness" is that they should pray for them, consider what they gave them to be little, apologize for that, and not hold it over them as a favor.