Musannaf Ibn Abi Shayba 24:175

Abu Usama narrated to us, he said: Za'ida narrated to us, he said: 'Abd al-Malik ibn 'Umayr narrated to us, from Rib'i, from Abu Musa, who said: 'Amr ibn al-'As said: "If Abu Bakr and 'Umar left this wealth while something of it was permissible for them, then they were indeed cheated and their judgment was deficient. And by the life of Allah, they were neither cheated nor were their judgments deficient. Rather, they were two men for whom it was forbidden to take from this wealth that we have obtained after them. We have indeed perished. And by Allah, the delusion has only come from our side."