An-Nisa 4:6

Wabtaloo alyatama hattaitha balaghoo annikaha fa-in anastumminhum rushdan fadfaAAoo ilayhim amwalahum walata/kulooha israfan wabidaran an yakbaroowaman kana ghaniyyan falyastaAAfif waman kanafaqeeran falya/kul bilmaAAroofi fa-itha dafaAAtumilayhim amwalahum faashhidoo AAalayhim wakafa billahihaseeba

And test the orphans [in their abilities] until they reach marriageable age. Then if you perceive in them sound judgement, release their property to them. And do not consume it excessively and quickly, [anticipating] that they will grow up. And whoever, [when acting as guardian], is self-sufficient should refrain [from taking a fee]; and whoever is poor - let him take according to what is acceptable. Then when you release their property to them, bring witnesses upon them. And sufficient is Allāh as Accountant.

Test the orphans until they reach the marriageable age. Then, if you perceive in them proper understanding, hand their property over to them, and do not consume it extravagantly and hastily, lest they should grow up. Whoever is rich should abstain (from using it for himself), and whoever is poor may have from it (to the extent of his necessary need) with fairness. So, when you hand their property over to them, make witnesses upon them. Allah is sufficient for reckoning