8. " and when the relatives and orphans and the needy are present at the
division (of heritage), give them (something) out of it
and speak to them kind words."

commentary:
an ethical ordinance

certainly this verse has been revealed after the law of division of
heritage, because it says:

" and when the relatives and orphans and the needy are present at the
division (of heritage), give them (something), ..."

though the terms ` orphans ' and ` the needy ' are mentioned in the
abstract form, the purpose of it is the orphans and the needy of the
relatives.

then, at the end of the verse, it says:

"... and speak to them kind words."