Hazrat Abu Alia (may Allah have mercy on him) says that whatever you consume from the wealth of the orphan will be a debt upon you. Do you not see that Allah Almighty has said: { فَإِذَا دَفَعْتُمْ إلَیْہِمْ أَمْوَالَہُمْ فَأَشْہِدُوا عَلَیْہِمْ } When you hand over their wealth to them, make witnesses over it.