It is narrated from Sayyiduna Abdullah bin Abbas (may Allah be pleased with them both) that people say: This verse has been abrogated. But by Allah! It has not been abrogated; rather, people have become lax in acting upon it. Those who take charge of an estate are of two kinds: one who is himself an heir, and he is commanded to give (to others); and the other who is not an heir, and he is commanded to answer gently and say: This is the wealth of orphans, and I have nothing in it.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الوصايا / 12557