Musannaf Ibn Abi Shayba 13:3

Waki’ narrated to us, from ‘Asim al-Ahwal, from Jabir ibn Zayd; and from Sufyan, from Hisham ibn Abi Kulayb, from Ibrahim, regarding two partners, where this one brings out two hundred and that one brings out two hundred. They both said: The profit is according to what they have agreed upon, and the loss is according to the capital.