Musnad Ahmad 28:322

Waki’ and ‘Abd al-Rahman narrated to us, from Sufyan, from Sa’d ibn Ibrahim, from Rayhan ibn Yazid al-‘Amiri, from ‘Abdullah ibn ‘Amr, who said: The Messenger of Allah (peace and blessings of Allah be upon him) said: "Charity is not lawful for a wealthy person, nor for one who is possessed of sound limbs." ‘Abd al-Rahman said: "Strong." ‘Abd al-Rahman ibn Mahdi said: "Neither Sa’d nor his son—meaning Ibrahim ibn Sa’d—attributed it to the Prophet (marfu’)."