Hadith 5:333
Abu Usama narrated to us, from Sa'id, from Qatada, from al-Hasan, who said: "Zakat is taken from date palms and livestock. As for wealth, it is not until [the orphan] reaches puberty," meaning the wealth of the orphan.
حدثنا أبو أسامة عن سعيد عن قتادة عن الحسن قال يؤخذ من النخل والماشية وأما المال فحتى يحتلم يعني مال اليتيم