Musannaf Ibn Abi Shaybah 10473 — Those who said: zakah is paid

Nafi' said: Sayyiduna Abdullah bin Umar (may Allah be pleased with them both) said: Pay the zakah of your wealth to those whom Allah Almighty has placed in charge (as rulers) of your affairs. Whoever does good, its reward is for himself, and whoever does wrong, its burden is upon himself.