Musannaf Ibn Abi Shayba 26:565

'Abd al-Salam narrated to us, from Ishaq ibn 'Abd Allah ibn Abi Farwa, from 'Amr ibn Shu'ayb, from his father, from his grandfather, that 'Amr ibn al-'As wrote to 'Umar regarding a monk who dies and has no heir. He wrote back to him: "Give his inheritance to those who used to pay his jizya."