Sahih Muslim Book 5, Hadith Number 2171.

Chapter : Exhortation to give Sadaqa.

Abu Dbarr reported: I went to the Apostle of Allah (may peace be upon him) and he was sitting under the shade of the Ka’ba, and the rest of the Hadith it the same but for this that he (the Holy Prophet) said: “By Allah, in Whose hand is my life, no person on earth who dies and leaves behind camels, or cattle or goat and sheep, and does not pay Zakat (would be spared the punishment).”