Jabir bin ʿAbdullah said, "When the Prophet ﷺ died, Abu Bakr received some property from Al-ʿAla bin Al-Hadrami. Abu Bakr said to the people, "Whoever has a money claim on the Prophet, or was promised something by him, should come to us (so that we may pay him his right)." Jabir added, "I said (to Abu Bakr), Messenger of Allah ﷺ promised me that he would give me this much, and this much, and this much (spreading his hands three times)." Jabir added, "Abu Bakr counted for me and handed me five-hundred (gold pieces), and then five-hundred, and then five-hundred." (Using translation from Bukhārī 2683)   

لَمَّا مَاتَ النَّبِيُّ ﷺ جَاءَ أَبَا بَكْرٍ ؓ مَالٌ مِنْ قِبَلِ ابْنِ الْحَضْرَمِيِّ فَقَالَ أَبُو بَكْرٍ مَنْ كَانَ لَهُ عَلَى النَّبِيِّ ﷺ دَيْنٌ أَوْ كَانَتْ لَهُ قَبْلَهُ عِدَةٌ فَلْيَأْتِنَا قَالَ جَابِرٌ فَقُلْتُ وَعَدَنِي رَسُولُ اللهِ ﷺ يُعْطِينِي هَكَذَا وَهَكَذَا فَبَسَطَ يَدَيْهِ ثَلَاثَ مَرَّاتٍ أَظُنُّهُ قَالَ خُذْ فَحَثَوْتُ فَإِذَا هِيَ خَمْسُمِائَةٍ قَالَ جَابِرٌ فَعَدَّ فِي يَدِيَّ خَمْسَمِائَةٍ ثُمَّ خَمْسَمِائَةٍ قَالَ وَزَادَ عَلَيْهِ غَيْرُهُ فِي الْحَدِيثِ أَنَّهُ قَالَ لِجَابِرٍ لَيْسَ عَلَيْكَ فِيهِ صَدَقَةٌ حَتَّى يَحُولَ عَلَيْهِ الْحَوْلُ  

[Machine] Does he have to pay Zakat on the enormous amount of money he received from his offices? Al-Qasim bin Muhammad said, "Abu Bakr As-Siddiq did not take Zakat from his wealth until a full year had passed." Al-Qasim continued, "When Abu Bakr gave people their due, he would ask them, 'Do you have any money on which Zakat is obligatory?' If the person replied yes, he would take the Zakat from their wealth. And if the person replied no, he would return their due without taking anything from them."  

عَنْ مُكَاتَبٍ لَهُ قَاطَعَهُ بِمَالٍ عَظِيمٍ هَلْ عَلَيْهِ فِيهِ زَكَاةٌ؟ فَقَالَ الْقَاسِمُ بْنُ مُحَمَّدٍ إِنَّ أَبَا بَكْرٍ الصِّدِّيقَ ؓ لَمْ يَكُنْ يَأْخُذُ مِنْ مَالٍ زَكَاةً حَتَّى يَحُولَ عَلَيْهِ الْحَوْلُ قَالَ الْقَاسِمُ وَكَانَ أَبُو بَكْرٍ إِذَا أَعْطَى النَّاسَ أُعْطِيَاتِهِمْ سَأَلَ الرَّجُلَ هَلْ عِنْدَكَ مِنْ مَالٍ وَجَبَتْ عَلَيْكَ فِيهِ الزَّكَاةُ؟ فَإِنْ قَالَ نَعَمْ أَخَذَ مِنْ عَطَائِهِ زَكَاةَ مَالِهِ ذَلِكَ وَإِنْ قَالَ لَا سَلَّمَ إِلَيْهِ عَطَاءَهُ وَلَمْ يَأْخُذْ مِنْهُ شَيْئًا  

[Machine] He said, "Even if I don't greet him, my gifts will still be accepted and he won't take anything from it."  

أَنَّهُ قَالَ وَإِنْ قُلْتُ لَا سَلَّمَ إِلَيَّ عَطَائِي وَلَمْ يَأْخُذْ مِنْهُ شَيْئًا  

No zakah is due on wealth until one year has passed. (Using translation from Aḥmad 1265)   

لَا تَجِبُ فِي مَالٍ زَكَاةٌ حَتَّى يَحُولَ عَلَيْهِ الْحَوْلُ  

[Machine] Al-Shafi'i and Al-Ata' are beneficial, there is no zakat in it until it comes to him.  

الشَّافِعِيُّ وَالْعَطَاءُ فَائِدَةٌ وَلَا زَكَاةَ فِيهِ حَتَّى يَحُولَ عَلَيْهِ الْحَوْلُ