Musannaf Ibn Abi Shayba 18:341

Abu Bakr narrated to us, he said: Abd al-A’la ibn Abd al-A’la narrated to us, from Muhammad ibn Ishaq, from Hakim ibn Hakim, from Amr ibn Shu’ayb, he said: It was among what Abu Bakr and Umar established regarding the judgment: That if a man spreads it [the garment/cloth] and its owner does not take hold of it, or he takes hold of it and does not spread it, or it shrinks from the ground and does not reach it, then whatever is deficient is by calculation.