Abdul Rahman bin al-Qasim narrated from his father that Sayyidah Aishah (may Allah be pleased with her) used to say: My nieces were orphans who were under my care. They had jewelry, but zakah was not taken out of it. [Recorded by Malik]
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7535