Hadith 5:403
Kathir ibn Hisham narrated to us, he said: Hisham narrated to us, from Yahya, from Abd al-Rahman ibn al-Baylamani, he said: Abu Bakr al-Siddiq said, in what he was advising Umar with: "Whoever pays the Zakat to other than its rightful authorities, his Zakat and his charity will not be accepted from him, even if he were to give the entire world in charity."
حدثنا كثير بن هشام قال ثنا هشام عن يحيى عن عبد الرحمن بن البيلماني قال قال أبو بكر الصديق فيما يوصي به عمر من أدى الزكاة إلى غير ولاتها لم تقبل منه زكاته وصدقته ولو تصدق بالدنيا جميعا