Sahih al-Bukhari 4576
Sahih al-Bukhari · Book 65: Prophetic Commentary on the Qur'an (Tafseer of the Prophet (pbuh)) · "And when the relatives and the orphans and the poor are present at the time of division..." (V.4:8)
Narrated Ikrama:
حَدَّثَنَا أَحْمَدُ بْنُ حُمَيْدٍ ، أَخْبَرَنَا عُبَيْدُ اللَّهِ الأَشْجَعِيُّ ، عَنْ سُفْيَانَ ، عَنِ الشَّيْبَانِيِّ ، عَنْ عِكْرِمَةَ ، عَنِ ابْنِ عَبَّاسٍ ـ رضى الله عنهما ـ {وَإِذَا حَضَرَ الْقِسْمَةَ أُولُو الْقُرْبَى وَالْيَتَامَى وَالْمَسَاكِينُ} قَالَ هِيَ مُحْكَمَةٌ وَلَيْسَتْ بِمَنْسُوخَةٍ . تَابَعَهُ سَعِيدٌ عَنِ ابْنِ عَبَّاسٍ .
Ibn `Abbas said ( regarding the verse), "And when the relatives and the orphans and the poor are present at the time of division, "this verse and its order is valid and not abrogated."