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Sahih Ibn Khuzaymah — Hadith 2256

وَالدَّلِيلِ عَلَى أَنَّ الْكَنْزَ هُوَ الْمَالُ الَّذِي لَا يُؤَدَّى زَكَاتُهُ، لَا الْمَالُ الْمَدْفُونُ الَّذِي يُؤَدَّى زَكَاتُهُ
And the evidence that the hoarded treasure (al-kanz) is the wealth from which zakat is not paid, not the buried wealth from which zakat is paid.
حَدَّثَنَا عَبْدُ الْجَبَّارِ بْنُ الْعَلاءِ ، حَدَّثَنَا سُفْيَانُ ، عَنْ جَامِعٍ ، عَنْ أَبِي وَائِلٍ ، عَنْ عَبْدِ اللَّهِ ، عَنِ النَّبِيِّ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ ، قَالَ : " مَا مِنْ رَجُلٍ لا يُؤَدِّي زَكَاتَهُ ، إِلا جُعِلَ لَهُ يَوْمَ الْقِيَامَةِ شُجَاعٌ طُوِّقَ فِي عُنُقِهِ يَوْمَ الْقِيَامَةِ " ، ثُمَّ قَرَأَ عَلَيْنَا النَّبِيُّ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ مِصْدَاقَهُ مِنْ كِتَابِ اللَّهِ : سَيُطَوَّقُونَ مَا بَخِلُوا بِهِ يَوْمَ الْقِيَامَةِ سورة آل عمران آية 180 "
Sayyiduna Abdullah (may Allah be pleased with him) narrates from the Noble Prophet (peace and blessings be upon him) that he said: "Whoever does not pay the zakat of his wealth, then on the Day of Resurrection a snake will be made for him which will become a collar around his neck on the Day of Resurrection." Then the Noble Prophet (peace and blessings be upon him) recited this verse of the Qur'an in confirmation of this: « سَيُطَوَّقُونَ مَا بَخِلُوا بِهِ يَوْمَ الْقِيَامَةِ » [ سورة آل عمران : 180 ] "The wealth in which they were miserly, it will be made into a collar for them on the Day of Resurrection."
Hadith Reference صحيح ابن خزيمه / جماع أبواب التغليظ فى منع الزكاة / 2256
Hadith Grading الألبانی: اسناده صحيح