Hadith 5:328
Waki' narrated to us, from Sufyan, from Yunus, from al-Hasan, that he had wealth belonging to the sons of his brother—orphans—and he would not pay Zakat on it.
حدثنا وكيع عن سفيان عن يونس عن الحسن أنه كان عنده مال لبني أخ له أيتام فلا يزكيه