It is narrated from Abu Amr bin Hamaas, from his father, who said: I passed by Umar bin Khattab (may Allah be pleased with him) while I was carrying leather on my neck. Umar (may Allah be pleased with him) said: "Do you not pay the zakat on your wealth, O Hamaas?" Hamaas says: I said, "I have nothing except this bag of collected leather which is on my back." He said: "This is wealth, put it down." Hamaas says: I placed it before him, he calculated it and found that zakat was due on it, then he took zakat from it.
Hadith Referenceمسند الإمام الشافعي / كتاب الزكاة / 710
Hadith Takhrijاسناده ضعيف ، فان ابا عمرو بن حماس الليثي مقبول حيث يتابع ولم يتابع : اخرجه البيهقي : 4 / 147 ۔ وفى المعرفة السنن والآثار له (2365)، (2366)۔