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Bayhaqi 10987 — The guardian trading with an orphan's wealth

أَخْبَرَنَا أَبُو الْحُسَيْنِ بْنُ بِشْرَانَ، أنبأ إِسْمَاعِيلُ بْنُ مُحَمَّدٍ الصَّفَّارُ، ثنا الْحَسَنُ بْنُ عَلِيِّ بْنِ عَفَّانَ، ثنا ابْنُ نُمَيْرٍ، عَنْ عُبَيْدِ اللهِ، عَنْ نَافِعٍ، عَنِ ابْنِ عُمَرَ، " أَنَّهُ كَانَ يَسْتَسْلِفُ أَمْوَالَ يَتَامَى عِنْدَهُ؛ لِأَنَّهُ كَانَ يَرَى أَنَّهُ أَحْرَزُ لَهُ مِنَ الْوَضْعِ "، قَالَ: وَكَانَ يُؤَدِّي زَكَاتَهُ مِنْ أَمْوَالِهِمْ.
Nafi' (may Allah have mercy on him) said that Sayyiduna Ibn Umar (may Allah be pleased with them both) used to borrow the wealth of the orphans that was in his care, because he considered this safer for it against loss, and he also used to pay zakah from their wealth.
Hadith Reference السنن الكبرى للبيهقي / كتاب البيوع / 10987