Musannaf Ibn Abi Shayba 13:3271

Abu Bakr narrated to us, he said: Jarir narrated to us, from Mughira, from Fudayl, who said: A person gave me a dinar to buy wheat for him, then it perished. I said to the wheat merchant: "Eat its place [i.e., take the loss/replace it]." Then I mentioned it to Ibrahim [al-Nakha'i], and he said: "There was nothing upon you."