Musannaf 'Abd al-Razzaq 7184
✧ No Zakat Except on Cash
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عَبْدُ الرَّزَّاقِ، عَنْ مَعْمَرٍ، عَنْ حَمَّادٍ قَالَ:
الزَّكَاةُ عَلَى مَنِ الْمَالُ فِي يَدِهِ
Translation
✧ Zakat is upon the one in whose hand the wealth is.
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No grade is recorded for this wording. Ask what scholars say about its grade