Musannaf Ibn Abi Shayba 35:460

Waki’ narrated to us, from Sufyan, from Sa’d ibn Ibrahim, from Rayhan ibn Yazid, from ‘Abdullah ibn ‘Amr, who said: The Messenger of Allah (peace be upon him) said: "Charity is not lawful for a wealthy person, nor for one who is strong and sound of limb." And he mentioned that Abu Hanifa permitted charity for him and said: "It is permissible."