It is narrated from al-Hasan (may Allah have mercy on him) regarding a man who neglects zakah and Hajj until death comes to him. Al-Hasan (may Allah have mercy on him) used to say: Hajj and zakah are to be paid first. Then later he said: No, and there is no honour in it: he neglected it until, when the wealth was about to become someone else's, he said: Perform Hajj on my behalf and pay zakah on my behalf. It is from the third.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الوصايا / 12598