Shaqiq (may Allah have mercy on him) narrates from Sayyiduna Abdullah (may Allah be pleased with him) that in the time of the Messenger of Allah (peace and blessings be upon him) we used to count al-ma'un as lending the bucket and the cooking pot.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7789