Musannaf Ibn Abi Shaybah 33115 — A wife and both parents: from how

Sayyiduna Abdullah (may Allah be pleased with him) said: Whenever Sayyiduna Umar (may Allah be pleased with him) adopted an opinion and we then adopted that opinion, we found it easy. He was asked about a wife and parents, and he said: "The wife is entitled to a quarter, the mother to a third of the remainder, and what is left goes to the father."