Musannaf Ibn Abi Shaybah

Hazrat Ibn Umar (may Allah be pleased with both of them) narrates that when a man passes away and his wife's dowry is due upon him, then that woman will be counted among the creditors. If there is oil or wheat, etc., in that man's house, it will belong to the heirs. And if he had allocated anything for his wedded wife during his lifetime, then that is valid.

Hazrat Umar bin Abdul Aziz wrote in a letter to the governors regarding debt and wives’ dowry that the dowry of wives will also be given like a debt.