Abu Mihjan or Ibn Mihjan (may Allah be pleased with him) said: Uthman bin Abi al-As (may Allah be pleased with him) came to Umar bin al-Khattab (may Allah be pleased with him), and Umar (may Allah be pleased with him) said to him: How is trade in your land? For I have an orphan's wealth with me, and zakah has nearly used it up. He said: So he handed that wealth over to him.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7341