Musannaf Ibn Abi Shaybah

Hazrat Abu Hurrah, may Allah have mercy on him, narrates that Hazrat Umar bin Khattab, may Allah be pleased with him, selected ten lands from the lands of Sawad and said: I have counted seven of them and have forgotten three: fortresses, those lands where there is a shortage of water, the land of Kisra, the land of the family of Kisra, the building of the postal service, the land of those people who were martyred in battle, and the land of those who fled from the battle... The narrator says: In this way, after his death, this register continued to function until Hajjaj burned the register. And every person took the place near to him.