Musannaf Ibn Abi Shayba 13:160

Hushaym narrated to us, from Mughirah, from Ibrahim, who said: I asked him about a man who let a man dwell in his house, then the dweller and the one who let him dwell died. He said: "It returns to the heirs of the one who let him dwell." I said: "O Abu Imran, Shurayh used to say: 'Whoever owns a thing in his lifetime, it belongs to his heirs after him.'" He said: "That is only regarding the *Umra* (life-grant). As for dwelling (*sukna*), income (*ghallah*), and lending (*ariyah*), they return to their heirs."