Musannaf Ibn Abi Shaybah 35694 — The share of the near kin: for whom

It is narrated from Yazid bin Hurmuz that Najdah wrote to Sayyiduna Ibn Abbas (may Allah be pleased with them both), asking him for whom the share of the near relatives is. Sayyiduna Ibn Abbas (may Allah be pleased with them both) wrote back: "You have written to ask me for whom the share of the near relatives is. That share is for us." Then he said: "Sayyiduna Umar bin al-Khattab (may Allah be pleased with him) invited us to have our unmarried women married from it, to provide servants from it for our needy, and to pay off from it the debts of our debtors. We refused that unless all of it was handed over to us. He refused to do so, so we left it with him."