Sahih Muslim 14617
In-book no 7340وَحَدَّثَنَاهُ أَبُو كُرَيْبٍ، حَدَّثَنَا أَبُو أُسَامَةَ، حَدَّثَنَا هِشَامٌ، عَنْ أَبِيهِ، عَنْ عَائِشَةَ، فِي قَوْلِهِ تَعَالَى { وَمَنْ كَانَ غَنِيًّا فَلْيَسْتَعْفِفْ وَمَنْ كَانَ فَقِيرًا فَلْيَأْكُلْ بِالْمَعْرُوفِ} قَالَتْ أُنْزِلَتْ فِي وَلِيِّ الْيَتِيمِ أَنْ يُصِيبَ مِنْ مَالِهِ إِذَا كَانَ مُحْتَاجًا بِقَدْرِ مَالِهِ بِالْمَعْرُوفِ .
'A'isha reported in connection with the words of Allah, the Exalted: " He who is rich should abstain, and he who is poor may reasonably eat (out of it)" that this was revealed in relation to the guardian of an orphan who is poor; he may get out of that what is reasonable keeping in view his own status of solvency.