Musannaf Ibn Abi Shayba 33:1152

Jarir narrated to us, from Abd al-Malik ibn Umayr, from Abu Muslim al-Khawlani, who said: Four things are not accepted in four: the wealth of the orphan, misappropriation of spoils (ghulul), treachery, and theft. They are not accepted in Hajj, nor in Umrah, nor in Jihad. And he mentioned another letter (word).