279
Bulugh al-Maramوَلِلتِّرْمِذِيِّ; عَنِ اِبْنِ عُمَرَ: { مَنِ اِسْتَفَادَ مَالًا, فَلَا زَكَاةَ عَلَيْهِ حَتَّى يَحُولَ اَلْحَوْلُ } وَالرَّاجِحُ وَقْفُه ُ 1 .
Ibn Umar (RAA) narrated, "Whoever earns any money, he is not liable to pay Zakah, until the period of a year has passed (while still possessing the same amount of money).' Related by At-Tirmidhi.
Reference: English : Book 4, Hadith 630
Arabic : Book 4, Hadith 606
Arabic : Book 4, Hadith 606