Musannaf Ibn Abi Shayba 26:571

Al-Muqri narrated to us, from Sa’id ibn Abi Ayyub, he said: Yazid ibn Abi Habib narrated to me, from Abu al-Khayr, from Uqbah ibn Amir, that he said: Nothing was more difficult for the companions of the Messenger of Allah, may Allah bless him and grant him peace, than the *kalalah* (inheritance of one who leaves behind neither ascendants nor descendants).