Sahih al-Bukhari, Volume 6, Book 60, Hadith 100 (USC-MSA) ⓘ
Narrated Ikrama: 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."
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.
also referenced under: Book 65, Hadith 4576 (In-Book) & Hadith 4576 (DarusSalam)