Abu al-Mughirah said: Sayyiduna Ibn Umar (may Allah be pleased with them both) said, concerning the saying of Allah Almighty: "And they withhold small kindnesses (al-ma'un)" [Surah al-Ma'un: 7]: "It means wealth whose due (zakah) is not paid." I said: But Ibn Mas'ud (may Allah be pleased with him) says that it means the things with which people help one another. He said: "That is exactly what I am telling you."
Hadith Referenceالمعجم الكبير للطبراني / باب العين / 8980