Musannaf Ibn Abi Shayba 1:27

Yunus ibn Muhammad narrated to us, from Layth ibn Sa'd, from Yazid ibn Abi Habib, from Ibn Sinan, from Anas, from the Prophet, may Allah bless him and grant him peace, who said: "Charity is not accepted from spoils of war taken dishonestly (ghulul), nor is prayer [accepted] without purification."