Hisham reported on the authority of his father that 'A'isha said in connection with His (Allah's) words:
" And whoever is poor let him take reasonably (out of it)" that it was revealed in connection with the custodian of the property of an orphan, who is in charge of her and looks after her; In case he is poor, he is allowed to eat out of that.
Reference: Sahih Muslim 3019 a
In-book reference: Book 56, Hadith 11
USC-MSA web (English) reference(deprecated numbering scheme): Book 43, Hadith 7161