Some people claim that this verse has been abrogated, but by Allah, it has not been abrogated. Rather, it is among the matters that people have neglected. There are two kinds of guardians, a guardian who inherits, and that is the one who provides, and a guardian who does not inherit, and that is the one who speaks kindly, saying, "I have no authority to give you anything."
إن ناسا يزعمون أن هذه الآية نسخت، ولا والله ما نسخت، ولكنها مما تهاون الناس، هما واليان: وال يرث، وذاك الذي يرزق، ووال لا يرث، فذاك الذي يقول بالمعروف، يقول: لا أملك أن أعطيك.
Bukhari reported it in the Book of Bequests (2759) from Muhammad bin Fadl Abu Numan, who said, Abu Awana narrated to us, from Abu Bishr, from Saeed bin Jubayr, from Ibn Abbas, and he mentioned it. He also reported it in the tafsir (4576) through another route, limiting it to his statement, "It is a decisive verse and not abrogated."This is how Saeed bin Jubayr, Ikrima, and others reported it from Ibn Abbas, that this verse is decisive and not abrogated. Some of his companions reported from him that it was revealed before the verses on inheritance shares were revealed, and when the verses on inheritance shares were revealed, Allah assigned to every person his portion of what the parents and near relatives left behind, whether little or much.This is the view held by the majority of the jurists, the four imams, and their companions. When the obligation was abrogated, what remained was recommended and encouraged, so if the rightful heirs are willing, of their own accord, to provide for orphans, the needy, and relatives who have no fixed share, they may do so.