Sayyiduna Usamah bin Zayd (may Allah be pleased with him) traced this to the Prophet (peace and blessings be upon him), that he (peace and blessings be upon him) said: "A Muslim does not inherit from a disbeliever, nor does a disbeliever inherit from a Muslim."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الفرائض / 12458