Musannaf Ibn Abi Shaybah 10474 — Those who said: zakah is paid

Qaza'ah said: I said to Sayyiduna Abdullah bin Umar (may Allah be pleased with them both): I have wealth; to whom should I pay its zakah? He said: To these people, meaning the rulers (the kings). I said: Then they will make clothes and perfume out of it (and use it themselves). He said: Even if they make clothes and perfume out of it. O Qaza'ah, there is a right on your wealth besides zakah.