Musannaf Ibn Abi Shaybah

It is narrated from Hazrat Yazid bin Hurmaz that Najdah wrote to Hazrat Ibn Abbas (may Allah be pleased with them both) and asked him: For whom is the share of the near relatives (dhawi al-qurba)? Hazrat Ibn Abbas (may Allah be pleased with them both) wrote in reply: You have written to me asking for whom is the share of the near relatives? That share is for us. Then he said: Hazrat Umar bin Khattab (may Allah be pleased with him) invited us to use it for marrying off our unmarried women, for serving our family, and for paying off our creditors. We refused, except that all of it should be given to us. He refused to do so, so we left it for them.