"And when the relatives and the orphans and the poor are present at the time of division..." (V.4:8)
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."
Reference
Sahih al-Bukhari 4576
In-book reference
Book 65, Hadith 98
USC-MSA web (English)
Vol. 6, Book 60, Hadith 100
Translation by Dr. M. Muhsin Khan · Language: EN
Sahih
Arabic Text
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.