Musannaf Ibn Abi Shaybah

Amr bin Shu'aib narrates from his father, and he from his grandfather, that Hazrat Amr bin al-As wrote to Hazrat Umar about a monk who had no heirs. He (Umar) said: "Give his inheritance to those who used to pay his jizya."

Ibrahim says about the person who dies and has no heir, that his inheritance is for the people of his settlement, through which they will obtain help in their land tax.

Sulaiman bin Mughira reports that I asked Hasan about a man who had made a transaction with a woman from among the Ahl al-Dhimma, and that woman had something belonging to him. He ended the transaction with her, but then he could not find the woman. Should that man put that thing into the Muslims’ treasury (Bayt al-Mal)? He replied: Yes!