Masruq narrates that a man from Daylam came and stayed with us; he died and left three hundred dirhams. I went to Ibn Mas'ud and asked him about it. He said, "Does he have any relatives? Is there anyone among you who has a bond of wala' (alliance) with him?" We said, "No." He said, "Then there are many heirs here," meaning the wealth should go to the Bayt al-Mal (public treasury).