Musannaf Ibn Abi Shayba 28:448

Waki’ narrated to us, Sufyan narrated to us, from Wasil al-Ahdab, from Abu Wa’il, who said: I sat with Shaybah ibn ‘Uthman, and he said to me: ‘Umar ibn al-Khattab sat in this seat of yours and said to me: "I have intended not to leave any gold or silver in the Ka’bah without distributing it among the people." I said to him: "That is not for you to do; your two companions preceded you and did not do that." He said: "They are two elders who are to be followed."