Sahih Bukhari Volume 002, Book 024, Hadith Number 547.
Hadith Section/Book: Sahih Bukhari Sahih Bukhari Book 24. Obligatory Charity Tax (Zakat)
Narated By Abu Huraira : Allah's Apostle (p.b.u.h) ordered (a person) to collect Zakat, and that person returned and told him that Ibn Jamil, Khalid bin Al-Walid, and Abbas bin 'Abdul Muttalib had refused to give Zakat." The Prophet said, "What made Ibn Jamll refuse to give Zakat though he was a poor man, and was made wealthy by Allah and His Apostle ? But you are unfair in asking Zakat from Khalid as he is keeping his armor for Allah's Cause (for Jihad). As for Abbas bin 'Abdul Muttalib, he is the uncle of Allah's Apostle (p.b.u.h) and Zakat is compulsory on him and he should pay it double."