Musannaf Ibn Abi Shayba 28:702

Waki’ narrated to us, he said: Sufyan narrated to us, from Abu Ishaq, from Qays, from Qays ibn Kurkum, from Ibn Abbas regarding [the verse]: "For the beggar and the deprived (al-mahrum)," he said: The deprived is the *muharaf* (the one who is denied/deprived of wealth), who has no share in Islam.