An-Nisaa (The Women)

8. "And when the relatives and orphans and the needy are present at the division (of heritage), give them (something) out of it and speak to them kind words."

An Ethical Ordinance

Certainly this verse has been revealed after the law of division of heritage, because it says:

"And when the relatives and orphans and the needy are present at the division (of heritage), give them (something) ..."

Though the terms 'orphans ' and 'the needy' are mentioned in the abstract form, the purpose of it is the orphans and the needy of the relatives.

Then, at the end of the verse, it says:

"... and speak to them kind words."