Musannaf Ibn Abi Shayba 13:1436

Abu Bakr narrated to us, he said: Isma'il ibn 'Ulayyah narrated to us, from Ibn Abi Najih, who said: A man asked him—and I was listening—about a man who was entrusted with wealth to trade with. He said: 'Ata' used to say: "Whatever profit is in it, it belongs to the owner of the wealth." And Mujahid said: "It belongs neither to the owner of the wealth nor to the trustee; rather, it belongs to the poor."