Is contributing to the dissolution of a partnership after the death of a partner and the acquisition of the business by the other party, while the deceased's wife refuses to change the partnership percentage and accuses them of exploiting orphans, considered exploitation of orphans or cutting off their livelihood, even though the other party is keen to give them their full rights and they have other sources of income?

The property of an orphan is among what Allah has forbidden and warned against. Allah Almighty said: "And do not approach the orphan’s property except in a way that is best" and "Indeed, those who devour the property of orphans unjustly are only devouring into their bellies fire. And they will be burned in a blazing Fire." Also, the Prophet, peace be upon him, counted devouring the property of an orphan among the seven destructive sins.

It is not clear from the questioner's situation that there was any wrongdoing against the orphans. A partnership is a permissible contract that is not binding, and whoever wishes to withdraw from it may do so. She must not take more than her right, and the matter of the partnership should be referred to the judicial court to act as a representative for the orphans or appoint someone to represent them.