When this verse was revealed: "And do not approach the orphan's property except in the way that is best until he reaches his maturity," it became difficult for them; they would not mix with them in eating or anything of the like. So Allah revealed after that: "And if you mix with them," to "And they are your brothers. And Allah knows the corrupter from the reformer." Thus, Allah granted them a concession. "And if Allah had willed, He could have put you in difficulty," meaning: He could have left you in the first state, not mixing with them, and that would have been a severe difficulty for you. And al-'anat (difficulty) is distress.
Muhammad said: His saying: "And they are your brothers" is to be read in the nominative case (raf'), with the meaning: "For they are your brothers." [Verse 221]
لما نزلت هَذِه الْآيَة: ﴿وَلا تَقْرَبُوا مَالَ الْيَتِيمِ إِلا بِالَّتِي هِيَ [أَحْسَنُ حَتَّى يَبْلُغَ أَشُدَّهُ] اشتدت عَلَيْهِم؛ فَكَانُوا لَا يخالطونهم فِي مطعم وَلا نَحوه؛ فَأنْزل اللَّه [بعد ذَلِكَ: (وَإِنْ تُخَالِطُوهُمْ]﴾ ﴿فَإِخْوَانُكُمْ وَاللَّهُ يَعْلَمُ الْمُفْسِدَ مِنَ المصلح﴾ فَرخص اللَّه لَهُم. ﴿وَلَوْ شَاءَ الله لأعنتكم﴾ أَي: لترككم فِي الْمنزلَة] الأولى؛ لَا تخالطونهم؛ فَكَانَ ذَلِكَ عَلَيْكُم عنتا شَدِيدا. [والعنت: الضّيق].
قَالَ مُحَمَّد: قَوْله: ﴿فإخوانكم﴾ الْقِرَاءَة بِالرَّفْع؛ على معنى: فهم إخْوَانكُمْ. [آيَة ٢٢١]
