It is narrated from Muhammad bin Ali that when Umar (may Allah be pleased with him) compiled the registers, he said: With whom do you think I should begin? It was said: Begin with those closest to you. Umar (may Allah be pleased with him) said: No, rather I will begin with those closest to the Messenger of Allah (peace and blessings be upon him).
Hadith Referenceالسنن الكبرى للبيهقي / كتاب قسم الفيء والغنيمة / 13071