Musannaf Ibn Abi Shaybah 10309
✧ Those who permitted not paying zakat to the ruler
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أَبُو أُسَامَةَ، عَنْ هِشَامٍ، عَنِ الْحَسَنِ قَالَ:
إِنْ دَفَعَهَا إِلَيْهِمْ أَجْزَأَ عَنْهُ، وَإِنْ قَسَمَهَا أَجْزَأَ عَنْهُ
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