Musannaf Ibn Abi Shaybah

Hazrat Umar asked a man about the land which he had sold, and said to him: Gather your wealth and dig a place for it under your wife's bed. The man said, O Commander of the Faithful, will this be considered a treasure? He replied: That for which zakat has been paid will not be considered a treasure.

Hazrat Saeed bin Al-Musayyib says that wealth from which zakat has been paid is not considered a hoard (treasure).

Hazrat Jabir says that any wealth on which zakat has been paid is not considered a hoarded treasure.

A narration similar to this has been reported from Hazrat Ibn Umar (may Allah be pleased with them both).

Hazrat Ibn Abbas (may Allah be pleased with them) says that any wealth on which zakat has been paid is not considered a hoarded treasure.

Hazrat Mujahid and Hazrat Ata state that the wealth on which zakat has been paid is not considered a hoard (kanz), even if that wealth is buried underground. And the wealth on which zakat has not been paid is considered a hoard (kanz), even if it is present above the ground.

Hazrat Ibn Umar (may Allah be pleased with both of them) narrates that after a man died, a treasure of ten thousand dirhams (buried) was found. People said, "This is the treasure on which zakat was not paid." Hazrat Ibn Umar (may Allah be pleased with both of them) said, "It is possible that he used to pay its zakat from other wealth."