Hadith 5:662
Abu Bakr narrated to us, he said: Waki’ narrated to us, from Sufyan, from Muhammad ibn ‘Uqbah, from al-Qasim, he said: When Abu Bakr would give a person a gift (stipend), he would ask him, "Do you possess wealth?" If he said, "Yes," he would make him pay Zakat on his wealth from his gift. Otherwise, he would hand over his gift to him in full.
حدثنا أبو بكر قال حدثنا وكيع عن سفيان عن محمد بن عقبة عن القاسم قال كان أبو بكر إذا أعطى إنسانا العطاء سأله هل لك مال فإن قال نعم زكى ماله من عطائه وإلا سلم له عطاءه