Musannaf Ibn Abi Shayba 13:1232

Abu Bakr narrated to us, he said: Ibn ‘Ulayyah narrated to us, from Ayyub, from ‘Amr ibn Shu‘ayb, who said: I said to Sa‘id ibn al-Musayyib: "I sell the fruit of my land and make an exception." He said: "Do not make an exception except for known trees, and do not absolve yourself from the charity (zakat)." He said: So I mentioned that to Muhammad ibn Sirin, and it was as if it pleased him.