بُلُوغُ الْمَرَامِ
Bulugh al-Maram 643
The Book of Zakah
عَنْ أَبِي سَعِيدٍ اَلْخُدْرِيِّ - رضى الله عنه - قَالَ: قَالَ رَسُولُ اَللَّهِ - صلى الله عليه وسلم -{ لَا تَحِلُّ اَلصَّدَقَةُ لِغَنِيٍّ إِلَّا لِخَمْسَةٍ: لِعَامِلٍ عَلَيْهَا, أَوْ رَجُلٍ اِشْتَرَاهَا بِمَالِهِ, أَوْ غَارِمٍ, أَوْ غَازٍ فِي سَبِيلِ اَللَّهِ, أَوْ مِسْكِينٍ تُصُدِّقَ عَلَيْهِ مِنْهَا, فَأَهْدَى مِنْهَا لِغَنِيٍّ } رَوَاهُ أَحْمَدُ, وَأَبُو دَاوُدَ, وَابْنُ مَاجَهْ, وَصَحَّحَهُ اَلْحَاكِمُ, وَأُعِلَّ بِالْإِرْسَالِ [1] .
Abu Sa'id Al-Khudri narrated that The Messenger of Allah (ﷺ) said: “Zakah is not allowed for the well-off person except for one of the following five: an administrator of Zakah, a man who buys Zakah holdings with his money, a person who is in debt, a fighter in the cause of Allah, or a rich person who is given a present by a needy (miskin) person which the latter had been given as Zakah.” Related by Ahmad, Abu Dawud, Ibn Majah, and Al-Hakim regarded it as Sahih.
Sunnah.com reference: Book 4, Hadith 45