Sahih al-Bukhari 6924, 6925
Narrated Abu Huraira:
When the Prophet (ﷺ) died and Abu Bakr became his successor and some of the Arabs reverted to 
disbelief, `Umar said, "O Abu Bakr! How can you fight these people although Allah's Messenger (ﷺ) said, 'I 
have been ordered to fight the people till they say: 'None has the right to be worshipped but Allah, 
'and whoever said, 'None has the right to be worshipped but Allah', Allah will save his property and 
his life from me, unless (he does something for which he receives legal punishment) justly, and his 
account will be with Allah?' "Abu Bakr said, "By Allah! I will fight whoever differentiates between 
prayers and Zakat as Zakat is the right to be taken from property (according to Allah's Orders). By 
Allah! If they refused to pay me even a kid they used to pay to Allah's Messenger (ﷺ), I would fight with 
them for withholding it." `Umar said, "By Allah: It was nothing, but I noticed that Allah opened Abu 
Bakr's chest towards the decision to fight, therefore I realized that his decision was right."
حَدَّثَنَا يَحْيَى بْنُ بُكَيْرٍ، حَدَّثَنَا اللَّيْثُ، عَنْ عُقَيْلٍ، عَنِ ابْنِ شِهَابٍ، أَخْبَرَنِي عُبَيْدُ اللَّهِ بْنُ عَبْدِ اللَّهِ بْنِ عُتْبَةَ، أَنَّ أَبَا هُرَيْرَةَ، قَالَ لَمَّا تُوُفِّيَ النَّبِيُّ صلى الله عليه وسلم وَاسْتُخْلِفَ أَبُو بَكْرٍ، وَكَفَرَ مَنْ كَفَرَ مِنَ الْعَرَبِ، قَالَ عُمَرُ يَا أَبَا بَكْرٍ، كَيْفَ تُقَاتِلُ النَّاسَ، وَقَدْ قَالَ رَسُولُ اللَّهِ صلى الله عليه وسلم ‏
"‏ أُمِرْتُ أَنْ أُقَاتِلَ النَّاسَ حَتَّى يَقُولُوا لاَ إِلَهَ إِلاَّ اللَّهُ‏.‏ فَمَنْ قَالَ لاَ إِلَهَ إِلاَّ اللَّهُ‏.‏ عَصَمَ مِنِّي مَالَهُ وَنَفْسَهُ، إِلاَّ بِحَقِّهِ، وَحِسَابُهُ عَلَى اللَّهِ ‏"‏‏.‏   قَالَ أَبُو بَكْرٍ وَاللَّهِ لأُقَاتِلَنَّ مَنْ فَرَّقَ بَيْنَ الصَّلاَةِ وَالزَّكَاةِ، فَإِنَّ الزَّكَاةَ حَقُّ الْمَالِ، وَاللَّهِ لَوْ مَنَعُونِي عَنَاقًا كَانُوا يُؤَدُّونَهَا إِلَى رَسُولِ اللَّهِ صلى الله عليه وسلم لَقَاتَلْتُهُمْ عَلَى مَنْعِهَا‏.‏ قَالَ عُمَرُ فَوَاللَّهِ مَا هُوَ إِلاَّ أَنْ رَأَيْتُ أَنْ قَدْ شَرَحَ اللَّهُ صَدْرَ أَبِي بَكْرٍ لِلْقِتَالِ فَعَرَفْتُ أَنَّهُ الْحَقُّ‏.‏