Musannaf Ibn Abi Shayba 28:370

Waki’ narrated to us, he said: Sufyan narrated to us, from Ja’far, from his father, who said: When ‘Umar ibn al-Khattab established the *diwans* (registers), he consulted the people and said: "With whom shall I begin?" They said: "Begin with yourself." He said: "No, but I shall begin with those closest, then the next closest to the Messenger of Allah, may Allah bless him and grant him peace." So he began with them.