Translation:

33. To (benefit) everyone We have appointed sharers and heirs to property left by parents and relatives. To those also to whom your right hand was pledged give their due portion: for truly Allah is Witness to all things.

Notes (Tafseer)

543. Mawali, plural of Maula; from the root wala, to be near in place or relationship, to follow, Maula may therefore mean: (1) nearly related, (2) heir, (3) sharer or partner; these three meanings are implied here; (4) neighbour, or friend, or protector, or client (xliv. 44); (5) lord or master (xvi. 76).

544. When the emigration took place from Makkah to Madinah, bonds and links of brotherhood were established between the Emigrants and the Helpers, and they shared in each other's inheritance. Later, when the Community was solidly established, and relations with those left behind in Makkah were resumed, the rights of blood-relations in Makkah, and the Helper-brethren in Madinah were both safeguarded. This is the particular meaning. The more general meaning is similar; respect your ties of blood, of neighbourhood, and of friendly compacts and understandings. Be just to all.