Musannaf Ibn Abi Shayba 26:548

Ibn Numayr narrated to us, he said: ‘Abd al-‘Aziz ibn ‘Umar narrated to us, he said: My father judged regarding a man from the People of the Dhimma who embraced Islam at the hands of a man, then he died and left behind a daughter. He gave his daughter half, and he gave the one at whose hands he embraced Islam the [other] half.