Hadith 5:329
Hafs narrated to us, from Hajjaj, from al-Hakam, from Shurayh, who said: It was asked regarding the wealth of the orphan, "Is there Zakat upon it?" He said: "Yes, and if it were with me, I would pay Zakat upon it."
حدثنا حفص عن حجاج عن الحكم عن شريح قال سئل في مال اليتيم أفيه زكاة قال نعم ولو كان عندي ما زكيته