Musannaf Ibn Abi Shayba 13:2830

Abu Bakr narrated to us, he said: Ibn ‘Ulayyah narrated to us, he said: I asked Ibn Abi Najih about the pledge if it perishes. He said: ‘Ata’ used to say: Gold, silver, and goods are returned [to the original state/account], but animals are not returned; it is from the first [party].