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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."
وَحَدَّثَنِي مَالِكٌ، عَنِ ابْنِ شِهَابٍ، عَنْ عُرْوَةَ بْنِ الزُّبَيْرِ، عَنْ عَبْدِ الرَّحْمَنِ بْنِ عَبْدٍ الْقَارِيِّ، أَنَّ عُمَرَ بْنَ الْخَطَّابِ، قَالَ مَا بَالُ رِجَالٍ يَنْحَلُونَ أَبْنَاءَهُمْ نُحْلاً ثُمَّ يُمْسِكُونَهَا فَإِنْ مَاتَ ابْنُ أَحَدِهِمْ قَالَ مَالِي بِيَدِي لَمْ أُعْطِهِ أَحَدًا ‏.‏ وَإِنْ مَاتَ هُوَ قَالَ هُوَ لاِبْنِي قَدْ كُنْتُ أَعْطَيْتُهُ إِيَّاهُ ‏.‏ مَنْ نَحَلَ نِحْلَةً فَلَمْ يَحُزْهَا الَّذِي نُحِلَهَا - حَتَّى يَكُونَ إِنْ مَاتَ لِوَرَثَتِهِ - فَهِيَ بَاطِلٌ ‏.‏

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References

• Muwatta Imam Malik, Book of Judgements, Hadith 41