Amr bin Sulaym al-Zuraqi related that it was said to Sayyiduna Umar bin al-Khattab (may Allah be pleased with him): There is a boy here from Ghassan who has not reached puberty; his heirs are in Syria, and he is wealthy, and there is no one here for him except the daughter of his paternal uncle. Sayyiduna Umar (may Allah be pleased with him) said: He should make a bequest for his cousin. So he bequeathed to her a property called "Bi'r Jusham". Amr bin Sulaym said: I sold that property for thirty thousand, and the daughter of his paternal uncle for whom he made the bequest was Umm Amr bin Sulaym. It is related from Shurayh and Abdullah bin Utbah (may Allah have mercy on them both) that both of them permitted the bequest of a child, and both said: Whoever arrives at what is right, we permit it. Imam al-Shafi'i (may Allah have mercy on him) left the bequest of a child contingent on the report of Sayyiduna Umar (may Allah be pleased with him) being established, and the report of Sayyiduna Umar (may Allah be pleased with him) is munqati' (broken), for Amr bin Sulaym al-Zuraqi did not meet Sayyiduna Umar (may Allah be pleased with him), except that in the report he mentioned his kinship to the person in the story; and Allah knows best.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الوصايا / 12657