Word by Word Analysis

وَإِذَا حَضَرَ ٱلْقِسْمَةَ أُو۟لُوا۟ ٱلْقُرْبَىٰ وَٱلْيَتَـٰمَىٰ وَٱلْمَسَـٰكِينُ فَٱرْزُقُوهُم مِّنْهُ وَقُولُوا۟ لَهُمْ قَوْلًا مَّعْرُوفًا 8

And when [other] relatives and orphans and the needy are present at the [time of] division, then provide for them [something] out of it [i.e., the estate] and speak to them words of appropriate kindness.