وَإِذا حَضَرَ القِسمَةَ أُولُو القُربىٰ وَاليَتامىٰ وَالمَساكينُ فَارزُقوهُم مِنهُ وَقولوا لَهُم قَولًا مَعروفًا

When relatives, orphans, and those in need are present at the distribution, give them something from it, and speak kindly to them.