عَنْ أَبِي سَعِيدٍ اَلْخُدْرِيِّ رضى الله عنه
قَالَ: قَالَ رَسُولُ اَللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ -«لَا تَحِلُّ اَلصَّدَقَةُ لِغَنِيٍّ إِلَّا لِخَمْسَةٍ: لِعَامِلٍ عَلَيْهَا، أَوْ رَجُلٍ اِشْتَرَاهَا بِمَالِهِ، أَوْ غَارِمٍ، أَوْ غَازٍ فِي سَبِيلِ اَللَّهِ، أَوْ مِسْكِينٍ تُصُدِّقَ عَلَيْهِ مِنْهَا، فَأَهْدَى مِنْهَا لِغَنِيٍّ»
“Zakah is not allowed for the well-off person except for one of the following five: an administrator of Zakah, a man who buys Zakah holdings with his money, a person who is in debt, a fighter in the cause of Allah, or a rich person who is given a present by a needy (miskin) person which the latter had been given as Zakah.” Related by Ahmad, Abu Dawud, Ibn Majah, and Al-Hakim regarded it as Sahih.
Bulugh al-Maram 751, Book 4, The Book of Zakah, Hadith 45. 1 min read