Tanwîr al-Miqbâs min Tafsîr Ibn ‘Abbâs
(And let those) who visit a sick person and enjoin him to bequeath more than a third of his inheritance (fear (in their behaviour toward orphans)) the ruin of the children of this sick person after he dies (who if they left behind them) after they die (weak offspring) unable to fend for themselves (would be afraid for them) to face ruin. Just as they would fear ruin for their own children, they ought to fear ruin for the children of any deceased person; it is also said that this means: enjoin the person who is on his deathbed that which you would enjoin yourself; and fear for the loss of his children if he were to die, as you would fear for the loss of your own children if you were to die. This is because they were in the habit of visiting people who were on their deathbeds and enjoining them to give their property to this and that person until nothing was left for their own children, so Allah prohibited them from so doing. Then Allah said: (So let them mind their duty to Allah) let them fear Allah regarding the bequeathing of more than a third of the inheritance to those who are not entitled to inheritance, (and speak) to the person who is sick [expecting to die] (justly) about his will.
Tafsir Ibn 'Abbas, trans. Mokrane Guezzou
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