Surah An-Nisa Verse 2

507 Justice to orphans is enjoined, and three things are particularly mentioned as temptations in the way of a guardian: (1) He must not postpone restoring all his ward's property when the time comes; subject to 4:5 below. (2) If there is a list of property, it is not enough that that list should be technically followed: the property restored must be of equal value to the property received: the same principle applies where there is no list. (3) If property is managed together, or where perishable goods must necessarily be consumed, the strictest probity is necessary when the separation takes place, and this is insisted on. See also 2:220 and note.