Musannaf Ibn Abi Shaybah 10307
✧ Those who permitted not paying zakat to the ruler
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وَكِيعٌ، عَنْ سُفْيَانَ، عَنْ عُتْبَةَ الْكِنْدِيِّ، عَنْ طَاوُسٍ قَالَ:
ضَعْهَا فِي الْفُقَرَاءِ.
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No grade is recorded for this wording.