Urwa bin Zubayr reported,

Ayesha commented on the verse "They ask you for a ruling concerning women. Say, Allah gives you His ruling concerning them" up to His words "while you desire to marry them" [Nisa 4:127].Ayesha explained, "This concerns a man who has an orphan girl under his care, being both her guardian and her heir. She has become a partner with him in his property, down to a single date palm. He wishes to marry her himself, and he is unwilling to marry her off to another man, since that man would then share in his property through her share. So he keeps her from marrying, and this verse was revealed."

حدثنا عبيد بن إسماعيل حدثنا أبو أسامة قال

حدثنا هشام بن عروة أخبرني أبي

عن عائشة رضي الله عنها {يستفتونك في النساء قل الله يفتيكم فيهن} إلى قوله {وترغبون أن تنكحوهن} قالت عائشة هو الرجل تكون عنده اليتيمة هو وليها ووارثها فأشركته في ماله حتى في العذق فيرغب أن ينكحها ويكره أن يزوجها رجلا فيشركه في ماله بما شركته فيعضلها فنزلت هذه الآية