Musannaf Ibn Abi Shaybah 10295
✧ Those who said zakat is to be paid to the ruler
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أَبُو أُسَامَةَ، عَنْ عَبْدِ اللهِ بْنِ حَبِيبٍ قَالَ:
سَأَلْتُ أَبَا جَعْفَرٍ عَنِ الزَّكَاةِ أَدْفَعُهَا إِلَى الْوُلَاةِ ؟ فَقَالَ [١]: ادْفَعْهَا إِلَيْهِمْ
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No grade is recorded for this wording.