Ibrahim narrates that the wife of Sayyiduna Ibn Mas'ud (may Allah be pleased with him) said: O Abu Abd al-Rahman! Is there zakah on my jewellery? He said: "Yes." She said: I have nephews who are orphans; may I spend it (the zakah) on them? He said: "Spend it on them."
Hadith Referenceالمعجم الكبير للطبراني / باب العين / 9561