Musannaf Ibn Abi Shayba 13:2733

Abu Bakr narrated to us, he said: Ad-Dahhak bin Makhlad narrated to us, from Ibn Jurayj, from ‘Ata’, who said: "When you sell your fruit and the fruit of your garden, the charity (Zakat) is upon the garden." And Ibn Abi Mulaykah said: "It is upon the buyer."