Musannaf Ibn Abi Shaybah 10230
✧ Those who said there is no zakat in the orphan's property until he reaches puberty
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أَبُو بَكْرِ بْنُ عَيَّاشٍ، عَنْ عَاصِمٍ أَنَّ أَبَا وَائِلٍ قَالَ:
كَانَ فِي حِجْرِي يَتِيمٌ لَهُ ثَمَانِيَةُ آلَافٍ فَلَمْ أُزَكِّهَا حَتَّى لَمَّا بَلَغَ دَفَعْتُهَا إِلَيْهِ
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No grade is recorded for this wording.