كتاب الإيمان
1  
The Book of Faith
(8)
Chapter: The command to fight the people until they say "La ilaha illallah Muhammad Rasul-Allah", and establish Salat, and pay the Zakat, and believe in everything that the prophet (saws) brought. Whoever does that, his life and his wealth are protected except by its right, and his secrets are entrusted to Allah, the most high. Fighting those who withhold Zakat or other than that is one of the duties of Islam and the Imam should be concerned with the Laws of Islam
(8)
باب الأَمْرِ بِقِتَالِ النَّاسِ حَتَّى يَقُولُوا لاَ إِلَهَ إِلاَّ اللَّهُ مُحَمَّدٌ رَسُولُ اللَّهِ ‏‏ويقيموا الصلاة ويؤتوا الزكاة ويؤمنوا بجميع ما جاء به النبي صلى الله عليه وسلم وأن من فعل ذلك عصم نفسه وماله إلا بحقها ووكلت سريرته إلى الله تعالى وقتال من منع الزكاة أو غيرها من حقوق الإسلام واهتمام الإمام بشعائر الإسلام
Sahih Muslim 20

It is narrated on the authority of Abu Huraira that when the Messenger of Allah (ﷺ) breathed his last and Abu Bakr was appointed as his successor (Caliph), those amongst the Arabs who wanted to become apostates became apostates. 'Umar b. Khattab said to Abu Bakr:

Why would you fight against the people, when the Messenger of Allah declared: I have been directed to fight against people so long as they do not say: There is no god but Allah, and he who professed it was granted full protection of his property and life on my behalf except for a right? His (other) affairs rest with Allah. Upon this Abu Bakr said: By Allah, I would definitely fight against him who severed prayer from Zakat, for it is the obligation upon the rich. By Allah, I would fight against them even to secure the cord (used for hobbling the feet of a camel) which they used to give to the Messenger of Allah (as zakat) but now they have withheld it. Umar b. Khattab remarked: By Allah, I found nothing but the fact that Allah had opened the heart of Abu Bakr for (perceiving the justification of) fighting (against those who refused to pay Zakat) and I fully recognized that the (stand of Abu Bakr) was right.
حَدَّثَنَا قُتَيْبَةُ بْنُ سَعِيدٍ، حَدَّثَنَا لَيْثُ بْنُ سَعْدٍ، عَنْ عُقَيْلٍ، عَنِ الزُّهْرِيِّ، قَالَ أَخْبَرَنِي عُبَيْدُ اللَّهِ بْنُ عَبْدِ اللَّهِ بْنِ عُتْبَةَ بْنِ مَسْعُودٍ، عَنْ أَبِي هُرَيْرَةَ، قَالَ لَمَّا تُوُفِّيَ رَسُولُ اللَّهِ صلى الله عليه وسلم وَاسْتُخْلِفَ أَبُو بَكْرٍ بَعْدَهُ وَكَفَرَ مَنْ كَفَرَ مِنَ الْعَرَبِ قَالَ عُمَرُ بْنُ الْخَطَّابِ لأَبِي بَكْرٍ كَيْفَ تُقَاتِلُ النَّاسَ وَقَدْ قَالَ رَسُولُ اللَّهِ صلى الله عليه وسلم ‏ "‏ أُمِرْتُ أَنْ أُقَاتِلَ النَّاسَ حَتَّى يَقُولُوا لاَ إِلَهَ إِلاَّ اللَّهُ فَمَنْ قَالَ لاَ إِلَهَ إِلاَّ اللَّهُ فَقَدْ عَصَمَ مِنِّي مَالَهُ وَنَفْسَهُ إِلاَّ بِحَقِّهِ وَحِسَابُهُ عَلَى اللَّهِ ‏"‏ ‏.‏ فَقَالَ أَبُو بَكْرٍ وَاللَّهِ لأُقَاتِلَنَّ مَنْ فَرَّقَ بَيْنَ الصَّلاَةِ وَالزَّكَاةِ فَإِنَّ الزَّكَاةَ حَقُّ الْمَالِ وَاللَّهِ لَوْ مَنَعُونِي عِقَالاً كَانُوا يُؤَدُّونَهُ إِلَى رَسُولِ اللَّهِ صلى الله عليه وسلم لَقَاتَلْتُهُمْ عَلَى مَنْعِهِ ‏.‏ فَقَالَ عُمَرُ بْنُ الْخَطَّابِ فَوَاللَّهِ مَا هُوَ إِلاَّ أَنْ رَأَيْتُ اللَّهَ عَزَّ وَجَلَّ قَدْ شَرَحَ صَدْرَ أَبِي بَكْرٍ لِلْقِتَالِ فَعَرَفْتُ أَنَّهُ الْحَقُّ ‏.‏
Reference : Sahih Muslim 20
In-book reference : Book 1, Hadith 32
USC-MSA web (English) reference : Book 1, Hadith 29
  (deprecated numbering scheme)