Maliks Muwatta Book 36, Hadith Number 41A.

Section : What is Not Permitted in Giving Gifts (1).

Malik related to me from Ibn Shihab from Urwa ibn az-Zubayr from Abd ar-Rahman ibn Abd al-Qari that Umar ibn al-Khattab said, “What is wrong with men who give their sons gifts and then keep them and if the son dies, they say, ‘My property is in my possession and I did not give it to anyone.’ But if they themselves are dying, they say, ‘It belongs to my son, I gave it to him.’ Whoever gives a gift, and does not hand it over to the one to whom it was given, the gift is invalid, and if he dies it belongs to the heirs in general.”