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Sahih Bukhari: Hadith 1406

24. Obligatory Charity Tax (Zakat)

صحيح البخاري

10/35 Chapter:

Two or more than two persons are considered as a group (for the congregational prayers)

باب اثْنَانِ فَمَا فَوْقَهُمَا جَمَاعَةٌ

1406
Sahih Bukhari
Sahih
حَدَّثَنَا مُحَمَّدُ بْنُ عَبْدِ اللَّهِ، قَالَ حَدَّثَنِي أَبِي قَالَ، حَدَّثَنِي ثُمَامَةُ، أَنَّ أَنَسًا، حَدَّثَهُ أَنَّ أَبَا بَكْرٍ ـ رضى الله عنه ـ كَتَبَ لَهُ الَّتِي فَرَضَ رَسُولُ اللَّهِ صلى الله عليه وسلم ‏‏ وَمَا كَانَ مِنْ خَلِيطَيْنِ فَإِنَّهُمَا يَتَرَاجَعَانِ بَيْنَهُمَا بِالسَّوِيَّةِ ‏"‏‏‏
Narrated Anas:
Abu Bakr wrote to me what Allah's Messenger (ﷺ) has made compulsory (regarding Zakat) and this was mentioned in it: If a property is equally owned by two partners, they should pay the combined Zakat and it will be considered that both of them have paid their Zakat equally.
Reference: Sahih al-Bukhari 1451
In-book : Book 24, Hadith 55
USC-MSA web (English) : Vol. 2, Book 24, Hadith 531  (deprecated)