It is narrated from Umm al-Mu'minin Aisha Siddiqa (may Allah be pleased with her) regarding this verse: "Whoever is rich, let him abstain (and whoever is poor, let him eat according to what is reasonable for him)," that this verse was revealed about the person who is the guardian of an orphan's wealth and manages and improves it. So if he is needy, he may eat from it according to what is customary (and if he is wealthy, he should not take anything).