Musannaf 'Abd al-Razzaq 7145
✧ No Zakat Except on Surplus
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عَبْدُ الرَّزَّاقِ، عَنِ ابْنِ جُرَيْجٍ قَالَ: قَالَ لِي عَطَاءٌ:
إِنَّمَا الصَّدَقَةُ فِيمَا أَحْرَزْتَ بَعْدَ مَا تَطْعَمُ مِنْهُ، وَبَعْدَ مَا تُعْطِي الْأَجْرَ أَوْ تُنْفِقُ فِي دَقٍّ وَغَيْرِهِ، حَتَّى تُحْرِزَهُ فِي بَيْتِكَ إِلَّا أَنْ تَبِيعَ شَيْئًا فَالصَّدَقَةُ فِيمَا بِعْتَ
Translation
✧ Zakat is only due on what you secure after you eat from it, and after you give wages or spend on grinding and the like, until you secure it in your house—except if you sell something, then zakat is due on what you sold.
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No grade is recorded for this wording.