Musannaf Ibn Abi Shayba 1:29

Shababa bin Sawwar and Ubayd bin Sa'id narrated to us, from Shu'bah, from Qatadah, from Abu al-Malih, from his father, from the Prophet (peace and blessings of Allah be upon him), who said: "Indeed, Allah does not accept a prayer without purification, nor charity from spoils of war (ghulul)."