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 }.