Musannaf Ibn Abi Shayba 1:218

Yazid ibn Harun narrated to us, from Hammad ibn Salamah, from Qatadah, from Khallas, regarding what he knows: Hammad narrated from Ali, who said: "If a man performs ablution and forgets to wipe his head, but finds moisture in his beard, he should take from his beard and wipe his head."