What is the source (takhrij) of the Hadith in which Umar (may Allah be pleased with him) says: "There are no days more beloved to me for spending Ramadan in than the days of the [first] ten"?

This report was narrated by Abu Ubaid al-Qasim bin Salam in "Gharib al-Hadith" and Ibn Abi Shaybah in "Al-Musannaf", and in it, Umar ibn al-Khattab, may Allah be pleased with him, preferred making up for Ramadan during the first ten days of Dhul-Hijjah, saying: "There are no days in which I prefer to make up for Ramadan more than them," and he also said: "There is no harm in making up for Ramadan during the ten days." Its chain of narrators is trustworthy, and it has been graded as hasan by the verifiers of Al-Musannaf and authenticated by Al-Hafiz Ibn Hajar.