Musannaf Ibn Abi Shaybah 10296
✧ Those who said zakat is to be paid to the ruler
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عَبْدَةُ، عَنْ عَائِشَةَ، عَنِ الْحَسَنِ قَالَ:
أَرْبَعٌ إِلَى السُّلْطَانِ: الصَّلَاةُ وَالزَّكَاةُ وَالْحُدُودُ وَالْقَضَاءُ
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No grade is recorded for this wording.