وَآتُوا الْيَتَامَىٰ أَمْوَالَهُمْ
“And give the orphans their property.”
In Qurʾān 4:2, the persons whose property is to be handed over are described by a former state of orphanhood, even though the relevant handover requires a change in their legal capacity as they mature.
This relation is called iʿtibār mā kān: naming someone or something after what they formerly were. The temporal feature of the word does not exactly match the state in which the command is implemented.
The expression thus preserves an earlier designation while the actual handover concerns people at a later stage.