Musannaf 'Abd al-Razzaq 5862
✧ Does the needy person pay it
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عَبْدُ الرَّزَّاقِ، عَنِ الثَّوْرِيِّ، عَنْ شُعْبَةَ، عَنِ الْحَكَمِ، عَنْ إِبْرَاهِيمَ قَالَ:
إِنْ كَانَ الْفَقِيرُ يَأْخُذُ الزَّكَاةَ يَوْمَ الْفِطْرِ لَمْ يَطْرَحْ عَنْ نَفْسِهِ
Translation
✧ If a poor person receives zakāt on the day of fiṭr, he does not have to pay it on his own behalf.
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No grade is recorded for this wording.