Musannaf Ibn Abi Shayba 13:3107

Abu Bakr narrated to us, he said: Ubaydullah narrated to us, he said: Sufyan informed us, from Jabir, he said: I asked al-Hakam and al-Sha'bi about a man who borrowed a riding animal, then he rented it out for a dirham. Al-Hakam said: The dirham belongs to him [the borrower]. And al-Sha'bi said: The dirham belongs to the owner of the riding animal.