Musannaf Ibn Abi Shayba 13:1055

Abu Bakr narrated to us, he said: Ibn ‘Ulayyah narrated to us, from Sulayman al-Taymi, from Abu ‘Uthman, who said: Umar said: "The *sa’ibah* (a type of animal released for idols in pre-Islamic times) and the *sadaqah* (charity) are for their day."