وَلَا تَقْرَبُوا۟ مَالَ ٱلْيَتِيمِ إِلَّا بِٱلَّتِى هِىَ أَحْسَنُ حَتَّىٰ يَبْلُغَ أَشُدَّهُۥ ۖ وَأَوْفُوا۟ ٱلْكَيْلَ وَٱلْمِيزَانَ بِٱلْقِسْطِ ۖ لَا نُكَلِّفُ نَفْسًا إِلَّا وُسْعَهَا ۖ وَإِذَا قُلْتُمْ فَٱعْدِلُوا۟ وَلَوْ كَانَ ذَا قُرْبَىٰ ۖ وَبِعَهْدِ ٱللَّهِ أَوْفُوا۟ ۚ ذَٰلِكُمْ وَصَّىٰكُم بِهِۦ لَعَلَّكُمْ تَذَكَّرُونَ Qur’an Al-An'am (6:152)Wal a taqraboo m a la alyateemi ill a bi a llatee hiya a h sanu h att a yablugha ashuddahu waawfoo alkayla wa a lmeez a na bi a lqis t i l a nukallifu nafsan ill a wusAAah a wai tha qultum fa i AAdiloo walaw k a na tha qurb a wabiAAahdi All a hi awfoo tha likum wa ssa kum bihi laAAallakum ta th akkaroon a
I.e., after the orphan in one's charge has come of age, the former guardian may "touch" his property, legally, by borrowing from it or otherwise utilizing it with the owner's consent. The phrase rendered by me as "save to improve it" reads, literally, "in a manner that is best", which implies the intent of bettering it.
This refers metonymically to all dealings between men and not only to commercial transactions: hence my interpolation of "in all your dealings".
The meaning is that God does not expect man to behave with "mathematical" equity - which, in view of the many intangible factors involved, is rarely attainable in human dealings - but expects him to do his best towards achieving this ideal.
According to Razi, the phrase "when you voice an opinion" (lit., "when you speak") applies to expressing an opinion on any subject, whether it concerns one personally or not; but the subsequent reference to one's "near of kin" makes it probable that the above injunction relates, in particular, to the giving of evidence in cases under dispute.
See surah {2}, note [19].
i.e., when you testify or judge.
Cf. v. 1, and n. 682.