The hadith of Asim bin Damrah and al-Harith, from Sayyiduna Ali (may Allah be pleased with him), from the Prophet (peace and blessings be upon him) has already passed: "There is no zakah on any wealth until a year has passed over it."
And the hadith of Abdullah bin Mu'awiyah al-Ghadiri from the Prophet (peace and blessings be upon him) has also passed: "There are three things which, whoever does them, has tasted the taste of faith." Then he (peace and blessings be upon him) mentioned those deeds (one of them being:) "and he pays the zakah of his wealth every year with a willing heart, (a zakah) that brings him benefit."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / Q7353
Sayyiduna Jabir bin Abdullah (may Allah be pleased with them both) said: When the Prophet (peace and blessings be upon him) passed away, some wealth came to Sayyiduna Abu Bakr (may Allah be pleased with him) from Ibn al-Hadrami. Sayyiduna Abu Bakr (may Allah be pleased with him) said: "Whoever was owed a debt by the Prophet (peace and blessings be upon him), or was promised something by him, let him come to us." Sayyiduna Jabir (may Allah be pleased with them both) said: I said: The Messenger of Allah (peace and blessings be upon him) promised me that he would give me this much and this much — and he spread out his hands three times. I think he (Abu Bakr) said: "Take." So I scooped up a handful, and it was five hundred. Sayyiduna Jabir (may Allah be pleased with them both) said: Then he counted into my hands five hundred, then five hundred. Others added in this narration that he said to Sayyiduna Jabir (may Allah be pleased with them both): "There is no zakah due from you on it until a year has passed over it."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7353
Muhammad bin Uqbah, the freed slave of al-Zubayr (may Allah be pleased with him), said: I asked al-Qasim bin Muhammad (may Allah have mercy on him) about a mukatab of mine who had settled with me (for his freedom) for a large sum of money: was zakah due on it? Al-Qasim bin Muhammad (may Allah have mercy on him) said: Abu Bakr al-Siddiq (may Allah be pleased with him) did not take zakah from any wealth until a full year had passed over it. And when Abu Bakr (may Allah be pleased with him) gave people their stipends, he would ask: Do you have any other wealth on which zakah has become due upon you? If he said: Yes, he would take the zakah from his stipend; and if he said: No, he would hand over the whole stipend to him and take nothing at all from it.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7354
Sayyidah Aishah bint Qudamah (may Allah be pleased with her) narrates from her father that he said: When I would come to Sayyiduna Uthman bin Affan (may Allah be pleased with him) to receive my stipend from him, he would ask: Do you have any wealth on which zakah is obligatory? If I said: Yes, he would take the zakah from my stipend; and if I said: No, he would give me my stipend.
These are the words of Imam al-Shafi'i's (may Allah have mercy on him) narration. In a narration of Ibn Bukayr (may Allah have mercy on him), he said: If I said: No, he would give me my stipend and not take anything from it.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7355
Nafi' narrates from Sayyiduna Abdullah bin Umar (may Allah be pleased with them both): "Zakah is not obligatory on any wealth until a year has passed over it."
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7356
Malik narrates from Ibn Shihab that the first person to take zakah from stipends was Amir Mu'awiyah (may Allah be pleased with him). Imam al-Shafi'i (may Allah have mercy on him) said: It is an acquired gain (fa'idah); there is no zakah on it until a year has passed.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7357