Musannaf Ibn Abi Shaybah

Hazrat Qaza’ah narrates: I asked Hazrat Abdullah bin Umar (may Allah be pleased with them), “I have wealth; to whom should I pay zakat?” He replied, “To this group, that is, to the rulers (the kings).” I said, “But then they will make clothes and perfume from it (and use it themselves).” He replied, “Even if they make clothes and perfume from it. O Qaza’ah, there is a right on your wealth besides zakat as well.”