Verse 220 features yet another question in a series of several posed by the noble Companions. This question relates to the combining of the cost of maintenance of orphans. Since there was general lack of carefulness about the rights of orphans in pagan Arabia, as elsewhere, warning was given that consuming what belongs to the orphans is like filling bellies with embers of Hell. Consequently, the recipients of this warning were so scared that they, out of preventive measure, started preparing and storing meals given to orphans separately. In case the child ate less, food was left over and, naturally so, got decomposed. The reason: It was not permissible for them to use food which belonged to the orphans, nor did they have the right to give what belonged to the orphans in charity. This was a matter of sheer discomfort and a source of loss to the orphans as well. Therefore, the situation was brought to the notice of the Holy Prophet ﷺ following which came the guidance given in this verse.
It is being said here that the purpose is not to compromise the welfare of the orphaned children. Since their welfare is served better through a joint expense system, there is nothing to worry about, for they are brothers-in-faith and brothers do share.
The above permission has been hemmed by a warning that Allah watches over the performance of guardians in this matter. He could have, by setting up a harder code of conduct, put them in trouble because He is All-Powerful. But, He has provided an easier code of conduct because He is All-Wise and does not obligate people with what they cannot do.