Musannaf Ibn Abi Shayba 20:23

Abu Bakr narrated to us, he said: Ibn ‘Ulayyah narrated to us, from ‘Awf, who said: The letter of ‘Umar ibn ‘Abd al-‘Aziz was read to us: "Whichever man becomes bankrupt, and a man finds his property [in its] specific [form], then he is more entitled to it than the rest of the creditors. The Messenger of Allah, may Allah bless him and grant him peace, judged accordingly."