Musannaf Ibn Abi Shaybah 10297
✧ Those who said zakat is to be paid to the ruler
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وَكِيعٌ، عَنِ ابْنِ عَوْنٍ، عَنِ الْحَسَنِ قَالَ:
ضَمِنَ أَوْ ضُمِّنَ هَؤُلَاءِ الْقَوْمُ أَرْبَعًا: الصَّلَاةَ وَالزَّكَاةَ وَالْحُدُودَ وَالْحُكْمَ
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No grade is recorded for this wording.