Yazid bin Hurmuz said that Najdah al-Haruri wrote a letter to Sayyiduna Abdullah bin Abbas (may Allah be pleased with them both); then the narrator mentioned the aforementioned hadith. Sayyiduna Abdullah bin Abbas (may Allah be pleased with them both) said to Yazid: "Write: You asked until when an orphan may be called an orphan. The answer is that he may be called an orphan until he reaches puberty and sound judgement (rushd) is perceived in him. When both these things become clear, he will no longer be an orphan."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الحجر / 11295