Musnad Ahmad 462:34

'Affan narrated to us, he said: Shu'bah narrated to us, he said: Budayl al-'Uqayli informed me, he said: I heard 'Ali ibn Abi Talhah narrating from Rashid ibn Sa'd, from Abu 'Amir al-Hawzani, from al-Miqdam, one of the companions of the Prophet, may Allah bless him and grant him peace, from the Prophet, may Allah bless him and grant him peace, who said: "Whoever leaves behind a debt, then it is upon me" — he said: And perhaps he said: "To Allah and to His Messenger." "And whoever leaves behind wealth, then it is for his heirs. And I am the heir of the one who has no heir; I pay his blood money and I inherit from him. And the maternal uncle is the heir of the one who has no heir; he pays his blood money and inherits from him."