Sufyan bin Husain narrates that Hazrat Hasan and Muhammad bin Sirin (may Allah have mercy on them) said regarding Allah Almighty’s command { وَإِذَا حَضَرَ الْقِسْمَۃَ أُولُوا الْقُرْبَی وَالْیَتَامَی وَالْمَسَاکِینُ فَارْزُقُوہُم مِّنْہُ } that it has not been abrogated, therefore when inheritance is being distributed and these people are present there, they should be given some wealth.

Muammar narrates from Hazrat Zuhri that the command of Allah Almighty { وَإِذَا حَضَرَ الْقِسْمَۃَ أُولُوا الْقُرْبَی وَالْیَتَامَی وَالْمَسَاکِینُ فَارْزُقُوہُم مِّنْہُ } is not abrogated.

Hattan narrates from Hazrat Abu Musa (may Allah be pleased with him) that he gave a verdict according to the verse {إِذَا حَضَرَ الْقِسْمَۃَ أُولُوا الْقُرْبَی وَالْیَتَامَی وَالْمَسَاکِینُ فَارْزُقُوہُمْ مِنْہُ وَقُولُوا لَہُمْ قَوْلاً مَعْرُوفًا }.

It is narrated from Hisham bin Urwah that Hazrat Urwah, when distributing the inheritance of his brother Mus'ab, also gave a share from it to those mentioned in the verse who were present there, even though their children were minors.

Abu Ishaq narrates regarding Hazrat Abu Bakr bin Abu Musa and Abdur Rahman bin Abi Bakr that they used to give wealth to those among the people mentioned in the verse who were present.

It is narrated from Abu Sa‘d that Hazrat Sa‘id bin Jubair (may Allah have mercy on him) said in the explanation of the verse { وَإِذَا حَضَرَ الْقِسْمَۃَ أُولُوا الْقُرْبَی وَالْیَتَامَی وَالْمَسَاکِینُ فَارْزُقُوہُمْ مِنْہُ } that if the heirs are adults, then some wealth should be given to those people, and if the heirs are minors, then an excuse should be made to those people; this is the meaning of { قَوْلاً مَعْرُوفًا }.

It is narrated from Muhammad bin Sirin that Hazrat Humaid bin Abdur Rahman said: My father was once made responsible for the wealth of inheritance, so he had a goat slaughtered and cooked. Then, after distributing the inheritance, he fed those who were present there, and after that, he spoke kindly to those who were not heirs.

Sudi narrates that Abu Malik said that this verse has been abrogated by the verse of inheritance.

Ikrimah narrates that Ibn Abbas (may Allah be pleased with them) said: This verse is definitive and not abrogated.

A'mash narrates that I once heard Sha'bi in the mosque saying: I have heard such a hadith that among those who heard it, no one except me is still alive. I heard 'Amr bin Shurahbil saying: Abdullah (may Allah be pleased with him) said: O people of Yemen! It often happens among you that a man dies and leaves behind no agnatic relatives; such a person has the choice to dispose of his wealth as he wishes. A'mash says: I mentioned to Ibrahim that Sha'bi had said this. Ibrahim replied: Hammam bin al-Harith narrated to me from 'Amr bin Shurahbil from Abdullah the same statement.