Musannaf Ibn Abi Shaybah 10495 — Those who permitted not paying zakah

Hassan bin Abi Yahya said: A man asked Sa'id bin Jubayr: To whom should we pay zakah? He said: To those in authority (the rulers and kings). The questioner said: But al-Hajjaj bin Yusuf (who is the ruler) will build palaces for himself with this money and use it in other than its proper places (according to his own desires)? He replied: Act as you have been commanded (its burden is upon him).