Musannaf Ibn Abi Shayba 26:417

Kathir ibn Hisham narrated to us, from Ja'far ibn Burqan, from al-Zuhri, who said: A Muslim would not inherit from a disbeliever, nor would a disbeliever inherit from a Muslim, during the era of the Messenger of Allah (may Allah bless him and grant him peace), nor the era of Abu Bakr, nor the era of Umar. When Mu'awiyah took charge, he allowed the Muslim to inherit from the disbeliever, but did not allow the disbeliever to inherit from the Muslim. He said: The caliphs adopted this, until Umar ibn Abd al-Aziz arose and reverted to the first Sunnah. Then Yazid ibn Abd al-Malik adopted that. When Hisham ibn Abd al-Malik arose, he adopted the Sunnah of the caliphs.