Musannaf Ibn Abi Shaybah 10513 — Those who said: he pays zakah on it

Imam al-Zuhri said: When a man acquires wealth and intends to spend it before the month in which he pays zakah, he should first pay its zakah and then spend it. And if he does not intend to spend it before the zakah month, he should add it to the rest of his wealth and pay zakah on it all together at the due time. (He should not wait for a year to pass over that wealth.)