وَإِنْ خِفْتُمْ أَلَّا تُقْسِطُوا فِي الْيَتَامَى فَانْكِحُوا مَا طَابَ لَكُمْ مِنَ النِّسَاءِ مَثْنَى وَثُلَاثَ وَرُبَاعَ فَإِنْ خِفْتُمْ أَلَّا تَعْدِلُوا فَوَاحِدَةً أَوْ مَا مَلَكَتْ أَيْمَانُكُمْ ذَلِكَ أَدْنَى أَلَّا تَعُولُوا ﴿۳﴾ وَآتُوا النِّسَاءَ صَدُقَاتِهِنَّ نِحْلَةً فَإِنْ طِبْنَ لَكُمْ عَنْ شَيْءٍ مِنْهُ نَفْسًا فَكُلُوهُ هَنِيئًا مَرِيئًا ﴿۴﴾ وَلَا تُؤْتُوا السُّفَهَاءَ أَمْوَالَكُمُ الَّتِي جَعَلَ اللَّهُ لَكُمْ قِيَامًا وَارْزُقُوهُمْ فِيهَا وَاكْسُوهُمْ وَقُولُوا لَهُمْ قَوْلًا مَعْرُوفًا ﴿۵﴾ وَابْتَلُوا الْيَتَامَى حَتَّى إِذَا بَلَغُوا النِّكَاحَ فَإِنْ آنَسْتُمْ مِنْهُمْ رُشْدًا فَادْفَعُوا إِلَيْهِمْ أَمْوَالَهُمْ وَلَا تَأْكُلُوهَا إِسْرَافًا وَبِدَارًا أَنْ يَكْبَرُوا وَمَنْ كَانَ غَنِيًّا فَلْيَسْتَعْفِفْ وَمَنْ كَانَ فَقِيرًا فَلْيَأْكُلْ بِالْمَعْرُوفِ فَإِذَا دَفَعْتُمْ إِلَيْهِمْ أَمْوَالَهُمْ فَأَشْهِدُوا عَلَيْهِمْ وَكَفَى بِاللَّهِ حَسِيبًا ﴿۶﴾

﴾3﴿ Wa in khiftum allaa tuqsitoo fil yataamaa fankihoo maa taaba lakum minan nisaaa'i masnaa wa sulaasa wa rubaa'a fa'in khiftum allaa ta'diloo fawaahidatan aw maa malakat aimaanukum; zaalika adnaaa allaa ta'ooloo
﴾4﴿ Wa aatun nisaaa'a sadu qaatihinna nihlah; fa in tibna lakum 'an shai'im minhu nafsan fakuloohu hanee'am mareee'aa
﴾5﴿ Wa laa tu'tus sufahaaa'a amwaalakumul latee ja'alal laahu lakum qiyaamanw-warzuqoohum feehaa waksoohum wa qooloo lahum qawlam ma'roofaa
﴾6﴿ Wabtalul yataamaa hattaaa izaa balaghun nikaaha fa in aanastum minhum rushdan fad fa'ooo ilaihim amwaalahum wa laa ta' kuloohaaa israafanw wa bidaaran ai yakbaroo; wa man kaana ghaniyyan falyasta' fif wa man kaana faqeeran fal ya' kul bilma'roof; fa izaa dafa'tum ilaihim amwaalahum fa ash-hidoo 'alaihim; wa kafaa billaahi Haseeba

﴾3﴿ And if you fear that you cannot deal justly with the orphan girls, then marry those (other) women who are lawful for you—two, or three, or four. But if you fear that you will not be able to be just, then (marry) only one, or (restrict yourselves to) those whom your right hands possess. That is closer to avoiding injustice.
﴾4﴿ And give women their dowries graciously. But if they, of their own good pleasure, give up to you anything of it, then enjoy it gladly and without any harm.
﴾5﴿ And do not give the foolish (those who lack sound judgment) their wealth, which Allah has made a means of sustenance for you. But provide for them from it and clothe them, and speak to them kindly.
﴾6﴿ And test the orphans until they reach the age of marriage; then if you perceive in them sound judgment, hand over to them their wealth, and do not consume it wastefully or in haste before they grow up. Whoever is rich, let him refrain (from taking anything), and whoever is poor, let him take (from it) according to what is fair. When you hand over their wealth to them, call witnesses over them, and sufficient is Allah as a Reckoner.

[3] This second ruling concerns being fair in marriage to orphan girls, and it is a rejection of the custom in the Age of Ignorance (Jahiliyyah) where people would marry orphan girls but not give them their rights. So Allah commanded that if you fear you might wrong the orphan girls, then marry other women instead. There are also other explanations in this verse. This verse is proof for the opinion that marrying more than four wives is not allowed, because in the Arabic language, numbers above four (like five or six) are not used in this context; as Bukhari mentioned, (أَوْ مَا مَلَكَتْ أَيْمَانُكُمْ) refers to a bondwoman whom you own, so relations are permitted without marriage.
[4] The third ruling is to give women their dowries, because it is their right. This rejects the practice of the Age of Ignorance (Jahiliyyah), where they would not give the dowry to women, or they would forcefully take it back from them. (هَنِيئًا) refers to something from which benefit and blessing are derived, and (مَرِيئًا) refers to something that does not cause any harm or discomfort to the stomach.
[5] The fourth ruling is to show compassion towards those who are of unsound mind (the foolish), because their intellect is weak. This rejects the practices of the Age of Ignorance (Jahiliyyah), where people would oppress such individuals in various ways. (أَمْوَالَكُمُ) means the wealth that actually belongs to them, but is under your care. (قِيَامًا) means that wealth is a means of livelihood in this world.
[6] This verse completes the previous ruling: that you should teach those of unsound mind and orphans how to handle transactions so they do not squander their wealth. (فَلْيَأْكُلْ بِالْمَعْرُوفِ) means that when a guardian is poor and manages the orphan's wealth, he may take a reasonable wage for his efforts from the orphan’s property—this amount should be according to what is customary among the people. (فَإِذَا دَفَعْتُمْ) means that after they reach maturity and you return their wealth to them, do so in the presence of witnesses.