Musannaf Ibn Abi Shayba 19:614

Abu Bakr narrated to us, he said: Abd al-Wahhab al-Thaqafi narrated to us, from al-Muthanna, from Amr ibn Shu’ayb, who said: If the *ghulul* (stolen spoils of war) is found with a man, he is to be seized, whipped one hundred times, and his head and beard are to be shaved. Everything that was in his baggage is to be taken, except for the animals, and his baggage is to be burned. He shall never receive a share among the Muslims. He said: And it reached me that Abu Bakr and Umar used to do that.