Abu Hurairah reported,

The Messenger of Allah ﷺ sent Umar out to collect the zakat. It was reported back to him that Ibn Jameel, Khalid bin Walid, and Abbas, the uncle of the Messenger of Allah ﷺ, had refused to pay.The Messenger of Allah ﷺ said, "Ibn Jameel resents nothing except that he was once poor and Allah made him rich. As for Khalid, you are being unjust to him. He has dedicated his coats of mail and his weapons for the cause of Allah. As for Abbas, his zakat is upon me, along with the same amount again."Then he said, "Umar, do you not realize that a man's uncle stands in the place of his father?"

Muslim 2277

Sahih

و حدثني زهير بن حرب حدثنا علي بن حفص حدثنا ورقاء عن أبي الزناد عن الأعرج

عن أبي هريرة قال

بعث رسول الله ﷺ عمر على الصدقة فقيل منع ابن جميل وخالد بن الوليد والعباس عم رسول الله ﷺ فقال رسول الله ﷺ ما ينقم ابن جميل إلا أنه كان فقيرا فأغناه الله وأما خالد فإنكم تظلمون خالدا قد احتبس أدراعه وأعتاده في سبيل الله وأما العباس فهي علي ومثلها معها ثم قال يا عمر أما شعرت أن عم الرجل صنو أبيه

مسلم 2277صحيح
Contents
Reference
Commentary
Ayat
Collection
Sahih Muslim
Book
Zakat
Chapter
Advancing zakat and withholding it
Numbering
Darussalam 2277
Muslim 2277