Shaqiq bin Salamah said: I sat with Shaybah bin Uthman in al-Masjid al-Haram, and he said: Umar bin al-Khattab (may Allah be pleased with him) sat with me exactly as you are sitting with me now, and he said: I intend not to leave any of the gold and silver of the Ka'bah, but to distribute it all. Shaybah said: I said: Your two companions did not do this, that is, the Messenger of Allah (peace and blessings be upon him) and Abu Bakr (may Allah be pleased with him). Umar (may Allah be pleased with him) said: They are the two men whom I follow.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الحج / 9730