Musannaf Ibn Abi Shayba 13:3294

Abu Bakr narrated to us, he said: Waki’ narrated to us, he said: Al-A’mash narrated to us, from ‘Amr ibn Murrah, from Abu Salih al-Hanafi: That a group of people were burdened with debts during the time of ‘Umar ibn al-Khattab. So ‘Umar wrote to his governor that they should delay one-third until ease, remit one-third, and settle one-third. And they did so.