Is it permissible to eat or use clothes and special tools belonging to children in an orphanage that are in excess of their needs?

If surplus items belonging to orphans would spoil if left unused, then their guardian may use them or give them to someone else. However, if these items can be stored or sold, then that must be done. A guardian of an orphan's wealth who receives a salary is not permitted to consume from that wealth. As for one who does not receive a salary and is poor, they may consume from it in a reasonable manner. Those entrusted with orphans' wealth must be careful not to squander it or be extravagant with it.