Musannaf Ibn Abi Shayba 13:576

Abu Bakr narrated to us, he said: Isma'il ibn 'Ayyash narrated to us, from Sawadah ibn Ziyad and 'Amr ibn Muhajir, that 'Umar ibn 'Abd al-'Aziz wrote to the governors regarding debts and women's dowries: "They are equal to the creditors."