Musannaf Ibn Abi Shayba 13:1419

Abu Bakr narrated to us, he said: Ibn al-Mubarak narrated to us, from al-Rabi’ ibn Anas, from Abu al-‘Aliyah, who said: Whatever you consume from the wealth of an orphan is a debt upon you. Do you not see His saying: "And when you deliver their property to them, then take witnesses over them"?