Musnad Ahmad 1018:122

Abu Abd al-Rahman Abdullah ibn Yazid narrated to us, Ikrimah narrated to us, Abu Zumayl Simak narrated to us, a man from Banu Hilal narrated to me, he said: I heard the Messenger of Allah, may Allah bless him and grant him peace, saying: "Charity is not lawful for a wealthy person, nor for one who is strong and sound of limb."