Musnad Ahmad 30:1787

Yahya ibn Ishaq narrated to us, Abu Bakr ibn Ayyash informed me, Abu Hasin informed us, from Salim ibn Abi al-Ja'd, from Abu Hurairah, who said: The Messenger of Allah, peace and blessings of Allah be upon him, said: "Indeed, charity is not lawful for a wealthy person, nor for one who is possessed of sound limbs and strength."