مُوَطَّأُ مَالِكٍ
Muwatta Malik 590
Zakat
حَدَّثَنِي يَحْيَى، عَنْ مَالِكٍ، عَنْ عَبْدِ الرَّحْمَنِ بْنِ الْقَاسِمِ، عَنْ أَبِيهِ، أَنَّ عَائِشَةَ، زَوْجَ النَّبِيِّ صلى الله عليه وسلم كَانَتْ تَلِي بَنَاتِ أَخِيهَا يَتَامَى فِي حَجْرِهَا لَهُنَّ الْحَلْىُ فَلاَ تُخْرِجُ مِنْ حُلِيِّهِنَّ الزَّكَاةَ .
Yahya related to me from Malik from Abd ar-Rahman ibn al-Qasim from his father that A'isha, the wife of the Prophet, (ﷺ), used to look after the orphaned daughters of her brother in her house. They had jewellery (which they wore) and she did not take zakat from this jewellery of theirs.
Arabic/English book reference: Book 17, Hadith 10