بُلُوغُ الْمَرَامِ
Bulugh al-Maram 623
The Book of Zakah
وَعَنْ سَمُرَةَ بْنِ جُنْدُبٍ - رضى الله عنه - قَالَ: { كَانَ رَسُولُ اَللَّهِ - صلى الله عليه وسلم -يَأْمُرُنَا; أَنْ نُخْرِجَ اَلصَّدَقَةَ مِنَ اَلَّذِي نَعُدُّهُ لِلْبَيْعِ. } رَوَاهُ أَبُو دَاوُدَ, وَإِسْنَادُهُ لَيِّن ٌ [1] .
Samurah bin Jundub (RAA) narrated that The Messenger of Allah (ﷺ) used to command us to pay Zakah from (the goods) we had prepared for sale. Related by Abu Dawud with a weak chain of narrators.
Sunnah.com reference: Book 4, Hadith 25