Hadith 10:1194
Abu Bakr narrated to us, he said: Hushaym narrated to us, from Abu Qilabah, Ibn Sirin, and Abu al-Aliyah: They said: The waiting period ('iddah) begins from the day he dies and from the day he divorces. So whoever consumes anything from the inheritance, it is from his share.
حدثنا أبو بكر قال نا هشيم عن أبي قلابة وبن سيرين وأبي العالية قالوا العدة من يوم يموت ومن يوم طلق فمن اكل من الميراث شيئا فهو من نصيبه