Musannaf Ibn Abi Shayba 18:283

Abu Bakr narrated to us, he said: Ali ibn Mushir narrated to us, from al-Shaybani, from al-Sha’bi, that Hisham ibn Hubayra wrote to Shurayh asking him, and he wrote back to him: "The fingers of the hands and the toes of the feet are the same."