Abdullah bin Abbas reported,

Some people claim that this verse has been abrogated. By Allah, it has not been abrogated, but it is something 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 is meant when the verse says he should speak kindly, saying, "I have no authority to give you anything."

Bukhari 2759

Sahih

حدثنا محمد بن الفضل أبو النعمان حدثنا أبو عوانة عن أبي بشر عن سعيد بن جبير

عن ابن عباس رضي الله عنهما قال

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 لك أن أعطيك

البخاري 2759صحيح
Contents
Reference
Commentary
Ayat
Collection
Sahih Bukhari
Book
Bequests
Chapter
Allah's saying, "And when relatives, orphans, and the needy are present at the division, provide for them from it"
Numbering
Darussalam 2759
Bukhari 2759