Musnad Ahmad 31:548

'Abd al-Razzaq narrated to us, Ma'mar informed us, from Zayd ibn Aslam, from 'Ata' ibn Yasar, from Abu Sa'id al-Khudri, who said: The Messenger of Allah (peace and blessings of Allah be upon him) said: "Charity is not lawful for a wealthy person, except for five: for a worker employed to collect it, or a man who bought it with his own wealth, or a person in debt, or a warrior in the way of Allah, or a poor person who was given charity from it, then he gifted some of it to a wealthy person."