Sahih al-Bukhari 2759
صحيح البخاري#2759SahihNarrated Ibn `Abbas:Some people claim that the order in the above Verse is cancelled, by Allah, it is not cancelled, but the people have stopped acting on it. There are two kinds of guardians (who are in charge of the inheritance): One is that who inherits; such a person should give (of what he inherits to the relatives, the orphans and the needy, etc.), the other is that who does not inherit (e.g. the guardian of the orphans): such a person should speak kindly and say (to those who are present at the time of distribution), "I can not give it to you (as the wealth belongs to the orphans)
Scholarly Authentication
We show the most cautious grade (weakest-wins) as the overall label. Individual scholars graded it as follows:
Every narration in Sahih al-Bukhari is accepted as Sahih (authentic) by the established status of the book.
In-book reference: 55:22