Musannaf Ibn Abi Shayba 13:1741

Abu Bakr narrated to us, he said: Abu Mu'awiyah narrated to us, from al-A'mash, from Ibrahim, from al-Aswad, from Umar, he said: Whoever gives a gift to a relative, it is permissible. And whoever gives a gift to a non-relative, he is more entitled to it as long as he has not been compensated for it.