Sa'id bin Jubayr (may Allah have mercy on him) said that a man asked Ibn Umar (may Allah be pleased with them both) about the zakah of his wealth, and he said: Hand it over to them. Then Sa'id bin Jubayr (may Allah have mercy on him) said: A man from the people of Sham came to Bishr bin Marwan and asked him, saying: I passed by a perfume seller in the market; had I had anything with me, I would certainly have given it to her. So he said: O Ghadban! Give him five hundred dirhams from the zakah. Thereupon Ibn Umar (may Allah be pleased with them both) said: They have confused the religion for us; may Allah confuse matters for them.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7386
Usamah bin Zayd al-Laythi (may Allah have mercy on him) said that he asked Salim bin Abdullah (may Allah have mercy on him) about zakah, and he said: Pay it yourself. I said: Did Ibn Umar (may Allah be pleased with them both) not say: Hand it over to the ruler? He said: Indeed he did, but my view is not that you should hand it over to the ruler.
Hadith Referenceالسنن الكبرى للبيهقي / كتاب الزكاة / 7387