From Ibn Abbas [may Allah be pleased with him] who said: “Whoever has wealth, required him to perform Hajj to the House of his Lord, or upon which Zakat is obligatory, but he does not do it, then he shall ask to return (the world) upon his death.” A man said: “Oh Ibn Abbas! Have Taqwa of Allah! It is only the disbelievers who will be asked to return.” He said: “For that, I shall recite to you from the Qur’an: You who believe! Let not your properties or your children divert you from the remembrance of Allah. And whosever does that, then they are with the losers. And spend of that which We have provided you before death comes to one of you, and says: “My Lord! If only You would give me respite for a little while, then I should give Sadaqah” up to His saying: “And Allah is All-Aware of what you do.” He said: “So what makes Zakat obligatory?” He said: “When wealth reaches two hundred or above.” He said: “What makes Hajj obligatory?” He said: “Provisions and a camel.”
(Another chain) from Ad-Dahhak : from Ibn Abbas, from the Prophet with similar.