Musannaf Ibn Abi Shaybah

It is narrated from Hazrat Khaythamah that Hazrat Abdullah bin Umar (may Allah be pleased with them both) said: "Give your zakat even to those rulers who do not perform the prayer." The narrator says that Hazrat Khaythamah states that the meaning of Hazrat Ibn Umar's (may Allah be pleased with them both) statement is: "Give even to those rulers who do not perform the prayer at its prescribed time."