Musannaf Ibn Abi Shayba 28:489

Waki' narrated to us, he said: Hisham bin Sa'd narrated to us, from Zayd bin Aslam, from his father, who said: Umar said: "Gather for this *fay'* (spoils of war) so that we may look into it, for I have read verses from the Book of Allah by which I have become satisfied. Allah says: 'What Allah restored to His Messenger from the people of the towns is for Allah and for the Messenger and for [his] near relatives and orphans and the needy and the [stranded] traveler,' up to His saying: 'And Allah is severe in penalty.' By Allah, it is not for these alone." Then he read: "For the poor emigrants who were expelled from their homes and their properties," up to His saying: "It is they who are the truthful." By Allah, it is not for these alone. Then he read: "And [there is a share for] those who came after them," up to the end of the verse.