Musannaf Ibn Abi Shayba 26:561

Waki’ narrated to us, from Isma’il, from al-Sha’bi, from Masruq: He was asked about a man who died and did not leave behind a freed slave (mawla ‘ataqa) nor an heir. He said: "His wealth is where he placed it. If he did not bequeath anything, then his wealth is in the public treasury (bayt al-mal)."