Hadith 5:750
Abu Bakr ibn Ayyash narrated to us, from Mughira, from Ibrahim, who said: When the time comes for a man to pay the Zakat on his wealth, he should look at what people owe him, and he should set it aside.
حدثنا أبو بكر بن عياش عن مغيرة عن إبراهيم قال إذا كان حين يزكي الرجل ماله نظر ما للناس عليه فيعزله