Sahih Bukhari Volume 2, Book 24, Hadith 1469

حَدَّثَنَا أَبُو الْيَمَانِ، أَخْبَرَنَا شُعَيْبٌ، حَدَّثَنَا أَبُو الزِّنَادِ، عَنِ الأَعْرَجِ، عَنْ أَبِي هُرَيْرَةَ ـ رضى الله عنه ـ قَالَ أَمَرَ رَسُولُ اللَّهِ صلى الله عليه وسلم بِالصَّدَقَةِ فَقِيلَ مَنَعَ ابْنُ جَمِيلٍ وَخَالِدُ بْنُ الْوَلِيدِ وَعَبَّاسُ بْنُ عَبْدِ الْمُطَّلِبِ‏.‏ فَقَالَ النَّبِيُّ صلى الله عليه وسلم ‏"‏ مَا يَنْقِمُ ابْنُ جَمِيلٍ إِلاَّ أَنَّهُ كَانَ فَقِيرًا فَأَغْنَاهُ اللَّهُ وَرَسُولُهُ، وَأَمَّا خَالِدٌ فَإِنَّكُمْ تَظْلِمُونَ خَالِدًا، قَدِ احْتَبَسَ أَدْرَاعَهُ وَأَعْتُدَهُ فِي سَبِيلِ اللَّهِ، وَأَمَّا الْعَبَّاسُ بْنُ عَبْدِ الْمُطَّلِبِ فَعَمُّ رَسُولِ اللَّهِ صلى الله عليه وسلم فَهْىَ عَلَيْهِ صَدَقَةٌ وَمِثْلُهَا مَعَهَا ‏"‏‏.‏ تَابَعَهُ ابْنُ أَبِي الزِّنَادِ عَنْ أَبِيهِ‏.‏ وَقَالَ ابْنُ إِسْحَاقَ عَنْ أَبِي الزِّنَادِ هِيَ عَلَيْهِ وَمِثْلُهَا مَعَهَا‏.‏ وَقَالَ ابْنُ جُرَيْجٍ حُدِّثْتُ عَنِ الأَعْرَجِ بِمِثْلِهِ‏

Narrated By Abu Huraira : Allah's Apostle (p.b.u.h) ordered (a person) to collect Zakat, and that person returned and told him that Ibn Jamil, Khalid bin Al-Walid, and Abbas bin 'Abdul Muttalib had refused to give Zakat." The Prophet said, "What made Ibn Jamll refuse to give Zakat though he was a poor man, and was made wealthy by Allah and His Apostle ? But you are unfair in asking Zakat from Khalid as he is keeping his armor for Allah's Cause (for Jihad). As for Abbas bin 'Abdul Muttalib, he is the uncle of Allah's Apostle (p.b.u.h) and Zakat is compulsory on him and he should pay it double."