Musannaf Ibn Abi Shayba 28:1011

'Abd al-Wahhab al-Thaqafi narrated to us, from al-Muthanna, from 'Amr ibn Shu'ayb, who said: If *ghulul* (embezzlement of war booty) is found with a man, he is seized and lashed one hundred times, his head and beard are shaved, and whatever was in his baggage is taken, except for the animals. His baggage is burned, and he is never given a share among the Muslims. He said: And it reached me that Abu Bakr and 'Umar used to do this.