Musannaf Ibn Abi Shayba 5:390

Mu'adh ibn Mu'adh narrated to us, from Hatim ibn Abi Saghir, he said: Ribah ibn Ubaydah narrated to me, from Qaza'ah, he said: I said to Ibn Umar, "I have wealth, so to whom should I pay its Zakat?" He said, "Pay it to these people," meaning the rulers. I said, "But they will use it to acquire clothes and perfume." He said, "Even if they acquire clothes and perfume. However, there is a right in your wealth other than the Zakat, O Qaza'ah."