Musannaf Ibn Abi Shayba 13:806

Abu Bakr narrated to us, he said: Muhammad ibn Mus'ab narrated to us, from al-Awza'i, from Yahya ibn Abi Kathir, he said: Umar ibn Abd al-Aziz gave a judgment regarding the debt of a deceased person consisting of food. He said: He does not take the food.