Musannaf Ibn Abi Shayba 28:506

Waki’ narrated to us, he said: Sufyan narrated to us, from Jabir, from ‘Amir, who said: Abu Bakr did not grant land grants (qata’i’), nor did ‘Umar, nor ‘Ali. The first to grant land grants was ‘Uthman, and lands were sold during the governorship of ‘Uthman.