Sa`id bin Jubayr and Qatadah said, "The idolators used to give adult men a share of inheritance and deprive women and children of it. Allah revealed;

﴿لِّلرِّجَالِ نَصيِبٌ مِّمَّا تَرَكَ الْوَلِدَنِ وَالاٌّقْرَبُونَ﴾

(There is a share for men from what is left by parents and those nearest in relation).'' Therefore, everyone is equal in Allah's decision to inherit, even though their shares vary according to the degree of their relationship to the deceased, whether being a relative, spouse, etc. Ibn Marduwyah reported that Jabir said, "Umm Kujjah came to the Messenger of Allah and said to him, `O Messenger of Allah! I have two daughters whose father died, and they do not own anything.' So Allah revealed;

﴿لِّلرِّجَالِ نَصيِبٌ مِّمَّا تَرَكَ الْوَلِدَنِ وَالاٌّقْرَبُونَ﴾

(There is a share for men from what is left by parents and those nearest in relation.)'' We will mention this Hadith when explaining the two Ayat about inheritance. Allah knows best. Allah said,

﴿وَإِذَا حَضَرَ الْقِسْمَةَ﴾

(are present at the time of division,) those who do not have a share in the inheritance,

﴿وَالْيَتَـمَى وَالْمَسَـكِينُ﴾

(and the orphans and the poor), are also present upon dividing the inheritance, give them a share of the inheritance. Al-Bukhari recorded that Ibn `Abbas said that the Ayah,

﴿وَإِذَا حَضَرَ الْقِسْمَةَ أُوْلُواْ الْقُرْبَى وَالْيَتَـمَى وَالْمَسَـكِينُ﴾

(And when the relatives and the orphans and the poor are present at the time of division), was not abrogated. Ibn Jarir recorded that Ibn `Abbas said that this Ayah still applies and should be implemented. Ath-Thawri said that Ibn Abi Najih narrated from Mujahid that implementing this Ayah, "Is required from those who have anything to inherit, paid from whatever portions their hearts are satisfied with giving away.'' Similar explanation was reported from Ibn Mas`ud, Abu Musa, `Abdur-Rahman bin Abi Bakr, Abu Al-`Aliyah, Ash-Sha`bi and Al-Hasan. Ibn Sirin, Sa`id bin Jubayr, Makhul, Ibrahim An-Nakha`i, `Ata' bin Abi Rabah, Az-Zuhri and Yahya bin Ya`mar said this payment is obligatory. Others say that this refers to the bequeathal at the time of death. And others say that it was abrogated. Al-`Awfi reported that Ibn `Abbas said that this Ayah,

﴿وَإِذَا حَضَرَ الْقِسْمَةَ﴾

(And when are present at the time of division), refers to divisions of inheritance. So, when poor relatives, who are ineligible for inheritance, orphans, and the poor attend the division of the inheritance, which is sometimes substantial, their hearts will feel eager to have a share, seeing each eligible person assuming his share; while they are desperate, yet are not given anything. Allah the Most Kind, Most Compassionate, commands that they should have a share in the inheritance as an act of kindness, charity, compassion and mercy for them.