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وَٱبْتَلُواْ ٱلْيَتَامَىٰ حَتَّىٰ إِذَا بَلَغُواْ النِّكَاحَ فَإِنْ آنَسْتُمْ مِّنْهُمْ رُشْداً فَٱدْفَعُواْ إِلَيْهِمْ أَمْوَالَهُمْ وَلاَ تَأْكُلُوهَآ إِسْرَافاً وَبِدَاراً أَن يَكْبَرُواْ وَمَن كَانَ غَنِيّاً فَلْيَسْتَعْفِفْ وَمَن كَانَ فَقِيراً فَلْيَأْكُلْ بِٱلْمَعْرُوفِ فَإِذَا دَفَعْتُمْ إِلَيْهِمْ أَمْوَالَهُمْ فَأَشْهِدُواْ عَلَيْهِمْ وَكَفَىٰ بِٱللَّهِ حَسِيباً
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-An-Nisâ’ ( النساء )

Al Qushairi Tafsir

Try well the orphans until they reach the age of marrying; then, if you perceive in them maturity (rushd), deliver their property to them; consume it not wastefully and in haste, lest they should grow up. If any man is rich, let him be abstinent; if he is poor, let him consume honorably.
And when you deliver to them their property, take witnesses over them. God suffices as a reckoner.
To perceive maturity means [to perceive] decency and integrity. It is gen- erosity and the preservation of honor, keeping company with elders, and striving to look to the good and to perform acts of devotion as decreed by the command.
It is said that the one who is mature (rashīd) is the one who is guided to his Lord. When a need arises in him, he does not rely on his own power or strength, his own planning or choosing.