Musannaf Ibn Abi Shayba 7:359

Waki’ narrated to us, from Sufyan, from Jabir, from al-Sha’bi, regarding a man who does not find poor Muslims, so he gives to the Jews and the Christians. Al-Sha’bi said: "It suffices him." Al-Hakam said: "It does not suffice him." Ibrahim said: "I hope that if he does not find anyone other than them, it suffices him."