Musnad Ahmad 28:54

Waki’ narrated to us, Sufyan narrated to us, from Sa’d ibn Ibrahim, from Rayhan ibn Yazid al-‘Amiri, from ‘Abdullah ibn ‘Amr, who said: The Prophet, may Allah bless him and grant him peace, said: "Charity is not lawful for a wealthy person, nor for one who is strong and sound of limb."