فَأَمَّا الْيَتِيمَ فَلَا تَقْهَرْ
So do not oppress the orphan.
At 93:9 the discourse shifts from recollection to prohibition. The opening fāʾ connects the directive with preceding favors, while ammā foregrounds the subject.
Orphanhood was mentioned in 93:6; treating orphans gently is therefore an ethically meaningful response to earlier remembered protection.