Sahih al-Bukhari 4661
Narrated Khãlid bin Aslam:
We
went out with 'Abdullãh bin 'Umar and he
said, "This (Verse) was revealed before the
prescription of Zakat, and when Zakãt was
prescribed, Allah made it a means of
purifying one's wealth."
وَقَالَ أَحْمَدُ بْنُ شَبِيبِ بْنِ سَعِيدٍ حَدَّثَنَا أَبِي، عَنْ يُونُسَ، عَنِ ابْنِ شِهَابٍ، عَنْ خَالِدِ بْنِ أَسْلَمَ، قَالَ خَرَجْنَا مَعَ عَبْدِ اللَّهِ بْنِ عُمَرَ فَقَالَ هَذَا قَبْلَ أَنْ تُنْزَلَ، الزَّكَاةُ، فَلَمَّا أُنْزِلَتْ جَعَلَهَا اللَّهُ طُهْرًا لِلأَمْوَالِ‏.‏