We went out with 'Abdullãh bin 'Umar and he said, "This (Verse) was revealed before the prescription of Zakat, and when Zakãt was prescribed, Allah made it a means of purifying one's wealth."
Reference: Sahih al-Bukhari USC-MSA web (English) : Vol. 1, Book 60, Hadith 183 Arabic : Book 65, Hadith 4661
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