Musannaf Ibn Abi Shaybah

Zuhri narrates that neither a Muslim would inherit from a disbeliever nor a disbeliever from a Muslim during the time of the Messenger of Allah (peace be upon him), nor during the time of Abu Bakr (may Allah be pleased with him) and Umar (may Allah be pleased with him). Then, when Muawiyah (may Allah be pleased with him) became the ruler, he allowed a Muslim to inherit from a disbeliever but did not allow a disbeliever to inherit from a Muslim. The narrator says that then the caliphs adopted this practice, until Umar bin Abdul Aziz (may Allah have mercy on him) became the ruler and he enforced the original Sunnah. Then Yazid bin Abdul Malik adopted this, and when Hisham bin Abdul Malik became the ruler, he adopted the way of the caliphs.