Musannaf Ibn Abi Shayba 28:922

'Abd al-Rahim ibn Sulayman narrated to us, from Muhammad ibn Ishaq, from al-Zuhri and Muhammad ibn 'Ali, from Yazid ibn Hurmuz, that Najdah wrote to Ibn 'Abbas asking him about the share of the kinsfolk (dhawi al-qurba), to whom does it belong? He wrote: You have written asking me about the share of the kinsfolk, to whom does it belong? It belongs to us. He said: 'Umar ibn al-Khattab invited us to use it to marry off our unmarried ones, to provide service for our dependents, and to pay off our debtors from it. We refused that, except that he should hand it all over to us, but he refused to do so, so we left it with him.