كتاب الزكاة
12  
The Book of Zakat
(8)
Chapter: Severe Punishment for the one who does not pay Zakat
(8)
باب تَغْلِيظِ عُقُوبَةِ مَنْ لاَ يُؤَدِّي الزَّكَاةَ ‏‏
Sahih Muslim 990 b

Abu Dbarr reported:

I went to the Messenger of Allah (ﷺ) and he was sitting under the shade of the Ka'ba, and the rest of the hadith it the same but for this that he (the Holy Prophet) said:" By Allah, in Whose hand is my life, no person on earth who dies and leaves behind camels, or cattle or goat and sheep, and does not pay Zakat (would be spared the punishment)."
وَحَدَّثَنَاهُ أَبُو كُرَيْبٍ، مُحَمَّدُ بْنُ الْعَلاَءِ حَدَّثَنَا أَبُو مُعَاوِيَةَ، عَنِ الأَعْمَشِ، عَنِ الْمَعْرُورِ، عَنْ أَبِي ذَرٍّ، قَالَ انْتَهَيْتُ إِلَى النَّبِيِّ صلى الله عليه وسلم وَهُوَ جَالِسٌ فِي ظِلِّ الْكَعْبَةِ ‏.‏ فَذَكَرَ نَحْوَ حَدِيثِ وَكِيعٍ غَيْرَ أَنَّهُ قَالَ ‏ "‏ وَالَّذِي نَفْسِي بِيَدِهِ مَا عَلَى الأَرْضِ رَجُلٌ يَمُوتُ فَيَدَعُ إِبِلاً أَوْ بَقَرًا أَوْ غَنَمًا لَمْ يُؤَدِّ زَكَاتَهَا ‏"‏ ‏.‏
Reference : Sahih Muslim 990b
In-book reference : Book 12, Hadith 38
USC-MSA web (English) reference : Book 5, Hadith 2171
  (deprecated numbering scheme)