Ibn Shabah narrated (262 H) in his book "Tarikhul Madinatul Munawarah" (2/889 number 1603, Darul-Kutubil-'Ilmiyah - Beirut, 1st print: 1417 H, he said:
حدثنا موسى بن إسماعيل، قال: حدثنا سلام بن أبي مطيع، عن أيوب، قال: قلت لنافع: هل كان عَلى عمر رضي الله عنه دين? فقال: ومن أين يَدَع عمر ديناً وقد باع رجل من ورثته ميراثه بمائة ألف
Musa b. Ismael narrated, he said: Salam b. Abi Muti' narrated, quoting Ayub, said: I said to Nafi': Was there any debt for Omar (ra)? He said: From where can Omar say he has a debt when a man from his inheritors sold his inheritance for 100 000 Dinars?!
ANALYSIS OF THE CHAIN:
1 - Ibn Shabah: He is Omar b. Abi Ma'az Shabah b. 'Ubayda b. Zayd al-Namiri, Abu Zayd al-Basri al-Nahwi al-Akhbari (173-262 H), from Ibn Maja's narrators, Ibn Abi Hatim, ad-Daraqatni and al-Khatib declared him thiqah. Ibn Hajar said: Saduq (truthful), al-Dhahabi said: Thiqa. Ibn Hibban included him in his "ath-Thiqat" and said: Mustaqimul-hadith.
For more info, see: Tarikh al-Baghdad, 11/208-210; ath-Thiqat, 8/446; Tahdhib at-Tahdhib, 7/404, #768
2 - Musa b. Ismael he is: Musa b. Ismael al-Munqiri, their chief, Abu Salamah al-Tabuzi al-Basri (223 H), Hafiz, thiqa thabt, from the narrators of the Sihah Sitta.
adh-Dhahabi said: Imam, hafidh, hujjat, shaikhul-islam.
Yahya b. Muin said: thiqa, mamoon.
Abu Hatim said: I heard Abu Walid at-Tayalisi said: Musa b. Ismail is thiqa sadooq.
Ibn Sad said: He was thiqa, narrated many hadiths.
Abu Hatim said: He was thiqa.
For more info, see: Narrator #292, Siyar alam an-Nubalah, 10/361-362
3 - Salam b. Abi Muti' he is: Sa'd, Abu Saed al-Khaza'i, free slave of Omar b. Abi Wahb (163 H), thiqa. He is from the narrators of al-Bukhari and Muslim and three of the Sunan books.
adh-Dhahabi said: Imam, thiqa.
Ahmad b. Hanbal said: thiqa, the owner of Sunnan.
Abu Hatim said: salihul-hadith.
Nisai said: There is nothing wrong with him.
For more info, see: Siyar alam an-Nubalah, 7/428,
4 - Ayyub he is: Ayyub b. Abi Tamimah Kysan al-Sakhtani, Abu Bakr al-Basri, freed slave of 'Anza. He is also said to be a freed slave of Jahina (66-131 H), imam, thiqa thabt, from the narrators of the Sihah Sitta.
Ibn Hajar said: thiqa thabt
adh-Dhahabi said: imam, hafidh.
Ibn Sad said: thiqa thabt, alim, hujjat, adil.
Nisai said: thiqa thabt.
Ibn Hibban included him in his "ath-Thiqat".
Muhammad b. Sad said: thiqa.
For more info, see: Tahdhib at-Tahdhib, #733, Siyar alam an-Nubalah, v.6, p.16-26, Taqrib at-Tahdhib, 1/158, #605,
5 - Nafi' he is: Abu Abdullah al-Madani (it was said that he was originally from Morocco and it was said from Naysabur and it was said from other (places) also), freed slave of Abdullah b. Omar b. al-Khattab al-Qarshi (117 H) imam, thiqa, faqih (scholar), from the famous narrators of the Sihah Sitta.
Ibn Hajar said: thiqa thabt.
adh-Dhahabi said: imam, mufti, alimul-madinah.
For more info, see: Taqrib at-Tahdhib, 2/559, #7086, Siyar alam an-Nubalah, 5/95
The chain is Sahih, its narrators are of Bukhari and Muslim, and from the preachers among the imams of Ahlulsunnah and their famous trustworthy scholars.
Who are the inheritors of Omar Bin Al-Khattab?
Dr. Muhammad Ali as-Salabi mentioned in his book (Amir al-Moomineen Omar b. al-Khattab) that Omar has 13 children, they are the following:
1 - Zayd al-Akbar.
2 - Zayd al-Asghar.
3 - 'Asim.
4 - Abdullah.
5 - Abdulrahman al-Akbar.
6 - Abdulrahman al-Awsat.
7 - Abdulrahman al-Asghar.
8 - 'Ubaydullah.
9 - 'Ayad.
10 - Hafsa.
11 - Ruqayyah.
12 - Zaynab.
13 - Fatima.
So if the male gets 100 000, then the female gets 50 000, so the total sum left for the children is 1.1 million.
The share of his 8 wives which is taken before the share of the children is taken so the 1.1 million is left, this means that the inheritance which was left (by him) was about 1.2 milion and 57,143 (Dinars).
The dividing (of the inheritance between the family) is done after paying the debts of the deceased, so we have to add to this the sum of debts that were paid. Omar's debt was about 86, 000 (Dinars) as mentioned in Sahih Al-Bukhari, as the narration states: (O Abdullah b. Omar, see what debts I have, so they counted and found that it was 86, 000 or around that).
So the total sum that Omar b. al-Khattab left is: 1,343, 143 (one million, three hundred and fourty three thousand and one hundred and forty three Dinars).
http://www.shiaforums.com/vb/f195/did-omar-loot-treasury-8514/
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