Musannaf Ibn Abi Shayba 13:2838

Abu Bakr narrated to us, he said: Waki’ narrated to us, he said: Sufyan narrated to us, from Mughirah, from Simak, who said: I said to Ibrahim: A man pledged one hundred dirhams, and the one hundred perished. He said: The best thing they can do is to return to each other regarding the surplus.