Musannaf Ibn Abi Shayba 26:549

Waki’ narrated to us, he said: Sufyan narrated to us, from Qays ibn Muslim, from Muhammad ibn al-Muntashir, from Masruq, who said: There was a man among us who had settled, having come from al-Daylam, and he died and left behind three hundred dirhams. So I came to Ibn Mas’ud and asked him. He said: "Does he have any relatives, or does anyone among you have a contract of loyalty (wala') over him?" We said: "No." He said: "Then his heirs are many here," meaning the public treasury (Bayt al-Mal).