Hadith 5:424
Abu Bakr narrated to us, he said: Mu'tamir (Mu'ammar) narrated to us, from Burd, from Makhul, who said: If a man has a month in which he pays Zakat, and he acquires wealth and spends it, then there is no Zakat upon him for what he spent. But [he pays Zakat on] what remains when the month arrives in which he pays Zakat on his wealth. If he does not have a [specific] month in which he pays Zakat, and he acquires wealth, then he should pay Zakat on it when he acquires it.
حدثنا أبو بكر قال حدثنا معتمر ( ( ( معمر ) ) ) عن برد عن مكحول قال إذا كان للرجل شهر يزكي فيه فأصاب مالا فأنفقه فليس عليه زكاة ما أنفق ولكن ما وافى الشهر الذي يزكي فيه ماله زكاة فإن كان ليس له شهر يزكي فيه فأستفاد مالا فليزكه حين يستفيده