Yazid bin Hurmuz narrates: When Najdah al-Haruri performed Hajj during the turmoil of Ibn al-Zubayr (may Allah be pleased with them both), he sent a man to Ibn Abbas (may Allah be pleased with them both) to ask him about the share of the near relatives (dhawi al-qurba), asking: For whom do you consider it to be? Ibn Abbas (may Allah be pleased with them both) said: It is for the near relatives of the Messenger of Allah (peace and blessings be upon him); the Messenger of Allah (peace and blessings be upon him) distributed this share among them. Umar (may Allah be pleased with him) offered us something from it which we found to be less than our right, so we returned it to him and refused to accept it. He had offered them that he would help those of them who married, pay off the debts of those in debt, and give to their poor, but he refused to give them more than that.
Hadith Referenceالمعجم الكبير للطبراني / باب العين / 10783