Musannaf Ibn Abi Shaybah

Hakam and Hammad narrate from Ibrahim that he was asked about the man who said that a third of his wealth is three hundred dirhams: so let such-and-such a person be given, and such-and-such a person be given, and whatever remains should be given to a third person. He said: The first person gets one hundred dirhams, the second also gets one hundred dirhams, and whatever remains from the third of the wealth, all of it goes to the third person. If nothing remains, then the third person gets nothing.