Fiqh-us-Sunnah Volume 3, Zakaat and Fasting, Fiqh 3.075A.

Section : The Wife.

Ibn al-Munzhir says that all scholars agree that a man is not obligated to give his wife zakah, the reason being that adequate support for her is already enjoined upon him, unless she is in debt. In that case, she may be given from the debtor’s share to pay off her debt.