"And when the relatives and the orphans and the poor are present at the time of division..." (V.4:8)

Sahih al-Bukhari · Book 65 · Hadith 4576

حَدَّثَنَا أَحْمَدُ بْنُ حُمَيْدٍ، أَخْبَرَنَا عُبَيْدُ اللَّهِ الأَشْجَعِيُّ، عَنْ سُفْيَانَ، عَنِ الشَّيْبَانِيِّ، عَنْ عِكْرِمَةَ، عَنِ ابْنِ عَبَّاسٍ ـ رضى الله عنهما ـ ‏{‏وَإِذَا حَضَرَ الْقِسْمَةَ أُولُو الْقُرْبَى وَالْيَتَامَى وَالْمَسَاكِينُ‏}‏ قَالَ هِيَ مُحْكَمَةٌ وَلَيْسَتْ بِمَنْسُوخَةٍ‏.‏ تَابَعَهُ سَعِيدٌ عَنِ ابْنِ عَبَّاسٍ‏.‏

Narrated Ikrama: Ibn `Abbas said ( regarding the verse), "And when the relatives and the orphans and the poor are present at the time of division, "this verse and its order is valid and not abrogated."