It is narrated from Sayyiduna Abdullah bin Abbas (may Allah be pleased with them both) that the saying of Allah Almighty, "And what is recited to you in the Book concerning orphan women" [Surah al-Nisa': 127], relates to (the rulings of) inheritance at the beginning of the surah: those people would not make children heirs until they reached puberty.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الفرائض / 12532