Malik related to me from Ibn Shihab from Urwa ibn az-Zubayr fromAbd ar-Rahman ibn Abd al-Qari that Umar ibn al-Khattab said, "What iswrong with men who give their sons gifts and then keep them and if theson dies, they say, 'My property is in my possession and I did notgive it to anyone.' But if they themselves are dying, they say, 'Itbelongs to my son, I gave it to him.' Whoever gives a gift, and doesnot 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."
USC-MSA web (English) reference: Book 36, Hadith 41
Arabic reference: Book 36, Hadith 1444