Sayyiduna Abdullah bin Umar (may Allah be pleased with them both) narrates that the Prophet (peace and blessings be upon him) said: "One tenth is due on honey: out of every twelve waterskins, one waterskin is due. Nothing is due on less than that."
Al-Tabarani recorded it in al-Mu'jam al-Awsat, and al-Tirmidhi recorded it in abridged form. Its chain contains Sadaqah bin Abdullah; he has been heavily criticised, while Imam Abu Hatim and others declared him thiqah (trustworthy).
Hadith Referenceمجمع الزوائد ومنبع الفوائد / كتاب الزكاة / 4409