كتاب الزكاة
12  
The Book of Zakat
(3)
Chapter: Paying or withholding Zakat
(3)
باب فِي تَقْدِيمِ الزَّكَاةِ وَمَنْعِهَا ‏‏
Sahih Muslim 983

Abu Huraira reported that the Messenger of Allah (ﷺ) sent Umar for (collecting) Sadaqa (zakat), and it was said that Ibn Jamil, Khalid b. Walid and 'Abbas the uncle of the Messenger of Allah (ﷺ), refused (to pay it). Upon this the Messenger of Allah (ﷺ) said:

Ibn Jamil is taking revenge but for this that he was destitute and Allah made him rich. As regards Khalid, you are unjust to Khalid, for be reserved his armours and weapons for the sake of Allah, and as for 'Abbas, I shall be responsible for it and an equal amount along with it. And he again said: 'Umar, bear this in mind, the uncle of a person is like his father.
وَحَدَّثَنِي زُهَيْرُ بْنُ حَرْبٍ، حَدَّثَنَا عَلِيُّ بْنُ حَفْصٍ، حَدَّثَنَا وَرْقَاءُ، عَنْ أَبِي الزِّنَادِ، عَنِ الأَعْرَجِ، عَنْ أَبِي هُرَيْرَةَ، قَالَ بَعَثَ رَسُولُ اللَّهِ صلى الله عليه وسلم عُمَرَ عَلَى الصَّدَقَةِ فَقِيلَ مَنَعَ ابْنُ جَمِيلٍ وَخَالِدُ بْنُ الْوَلِيدِ وَالْعَبَّاسُ عَمُّ رَسُولِ اللَّهِ صلى الله عليه وسلم فَقَالَ رَسُولُ اللَّهِ صلى الله عليه وسلم ‏"‏ مَا يَنْقِمُ ابْنُ جَمِيلٍ إِلاَّ أَنَّهُ كَانَ فَقِيرًا فَأَغْنَاهُ اللَّهُ وَأَمَّا خَالِدٌ فَإِنَّكُمْ تَظْلِمُونَ خَالِدًا قَدِ احْتَبَسَ أَدْرَاعَهُ وَأَعْتَادَهُ فِي سَبِيلِ اللَّهِ وَأَمَّا الْعَبَّاسُ فَهِيَ عَلَىَّ وَمِثْلُهَا مَعَهَا ‏"‏ ‏.‏ ثُمَّ قَالَ ‏"‏ يَا عُمَرُ أَمَا شَعَرْتَ أَنَّ عَمَّ الرَّجُلِ صِنْوُ أَبِيهِ ‏"‏ ‏.‏
Reference : Sahih Muslim 983
In-book reference : Book 12, Hadith 15
USC-MSA web (English) reference : Book 5, Hadith 2148
  (deprecated numbering scheme)