Anas bin Malik reported,

Abu Bakr wrote for him the obligatory rules of zakat which the Messenger of Allah ﷺ had prescribed, including that what is separate must not be combined, nor what is combined separated, out of fear of paying zakat.

Bukhari 6955

Sahih

حدثنا محمد بن عبد الله الأنصاري حدثنا أبي حدثنا ثمامة بن عبد الله بن أنس أن

أنسا حدثه

أن أبا بكر كتب له فريضة الصدقة التي فرض رسول الله ﷺ ولا يجمع بين متفرق ولا يفرق بين مجتمع خشية الصدقة

البخاري 6955صحيح
Contents
Reference
Commentary
Ayat
Collection
Sahih Bukhari
Book
Trickery
Chapter
Zakat and that which is gathered should not be separated, nor should that which is separated be combined, for fear of the charity
Numbering
Darussalam 6955
Bukhari 6955