Musannaf Ibn Abi Shayba 13:2328

Abu Bakr narrated to us, he said: Abd al-A’la narrated to us, from Hisham, from al-Hasan, regarding a man who gave another man three thousand dirhams as a *mudaraba* (profit-sharing partnership). He (the agent) boarded the sea, and it (the ship) was wrecked, so two thousand perished and one thousand remained. He traded with that one thousand and acquired wealth. How should they divide it? He said: They shall not divide it until it becomes three (thousand), then they shall divide the profit after that.