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Bayhaqi 7528 — It is forbidden for the owner of wealth to give zakah

أَخْبَرَنَا أَبُو عَبْدِ اللهِ الْحَافِظُ، وَأَبُو سَعِيدِ بْنُ أَبِي عَمْرٍو قَالَا: ثنا أَبُو الْعَبَّاسِ مُحَمَّدُ بْنُ يَعْقُوبَ، ثنا إِبْرَاهِيمُ بْنُ مَرْزُوقٍ، ثنا أَبُو حُذَيْفَةَ، عَنْ سُفْيَانَ، عَنِ السُّدِّيِّ، عَنْ أَبِي مَالِكٍ، عَنِ الْبَرَاءِ قَالَ: " كَانَتِ الْأَنْصَارُ يُعْطُونَ فِي الزَّكَاةِ الشَّيْءَ الدُّونَ مِنَ التَّمْرِ فَنَزَلَتْ {يَا أَيُّهَا الَّذِينَ آمَنُوا أَنْفِقُوا مِنْ طَيِّبَاتِ مَا كَسَبْتُمْ وَمِمَّا أَخْرَجْنَا لَكُمْ مِنَ الْأَرْضِ وَلَا تَيَمَّمُوا الْخَبِيثَ مِنْهُ تُنْفِقُونَ وَلَسْتُمْ بِآخِذِيهِ إِلَّا أَنْ تُغْمِضُوا فِيهِ} [البقرة: ٢٦٧] قَالَ: فَالدُّونُ هُوَ الْخَبِيثُ وَلَوْ كَانَ لَكَ عَلَى إِنْسَانٍ شَيْءٌ فَأَعْطَاكَ شَيْئًا دُونَ فَقَدْ نَقَصَكَ بَعْضَ حَقِّكَ فَإِذَا قَبِلْتَهُ فَهُوَ الْإِغْمَاضُ ".
Sayyiduna al-Bara' (may Allah be pleased with him) said: The Ansar used to give some poor-quality dates in zakah as well, so this verse was revealed: "O you who believe, spend from the good things you have earned and from what We have brought forth for you from the earth, and do not aim for the bad (of it), spending from it, while you yourselves would not take it except with closed eyes." [Surah al-Baqarah: 267]. The narrator said: Dun means something worthless and inferior. If you have a right due from someone and he gives you something less, he has reduced your right; if you accept it, that is ighmad (closing the eyes).
Hadith Reference السنن الكبرى للبيهقي / كتاب الزكاة / 7528