Mishkat al-Masabih 1781

Ibn ‘Abbas told how, when this verse was revealed, "And those who hoard gold and silver…”* the Muslims were grieved about it and ‘Umar told them he would dispel their care. He therefore went and told God’s Prophet (ﷺ) that his companions were grieved by this verse, and received the reply, "God has made the zakat obligatory simply to purify your remaining property, and He made inheritances obligatory (mentioning a word)** that they might come to those who survive you.” 'Umar then said, "God is most great,” after which he said to him, "Let me inform you about the best a man hoards; it is a virtuous woman who pleases him when he looks at her, obeys him when he gives her a command, and guards his interests when he is away from her." Abu Dawud transmitted it. * Qur'an 9: 34. ** i.e. a word about which Ibn ‘Abbas was uncertain.