Musannaf Ibn Abi Shaybah

It is narrated from A’mash that Ibrahim said: When a person makes a bequest of fifty dirhams for someone, those dirhams will be given to him from the deceased’s liquid assets. And when someone makes a bequest of one third or one fourth of the wealth, that amount will be given to that person from both the deceased’s liquid assets and debts.

Amr Hasan narrates regarding the man who makes a bequest of fifty dirhams from his wealth for someone; he (the Prophet) said that it should be given from one third of the present cash wealth.