وَعَنْ سَمُرَةَ بْنِ جُنْدُبٍ رضى الله عنه
قَالَ: «كَانَ رَسُولُ اَللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ يَأْمُرُنَا; أَنْ نُخْرِجَ اَلصَّدَقَةَ مِنَ اَلَّذِي نَعُدُّهُ لِلْبَيْعِ»
The Messenger of Allah (sallallahu alayhi wa sallam) used to command us to pay Zakah from (the goods) we had prepared for sale. Related by Abu Dawud with a weak chain of narrators.