It is narrated from Hazrat Abu Saeed (may Allah be pleased with him) that the Prophet (peace and blessings be upon him) said: It is not permissible for a wealthy person to take charity (zakat) except in five cases: for the zakat collector, for the one who buys it with his own wealth, for the debtor, in jihad in the way of Allah, and in the case where a poor neighbor receives something as charity and then sends it as a gift to a wealthy person.
Hadith Referenceمسند احمد / مسند المكثرين من الصحابة / 11538
Hadith Gradingحکم دارالسلام:حديث صحيح، واختلف فى وصله وإرساله ، وعلى فرض إرساله يتقوى بعمل الأئمة ويعتضد