كتاب الزكاة
4  
The Book of Zakah
Bulugh al-Maram 606
Ibn Umar (RAA) narrated, ‘Whoever earns any money, he is not liable to pay Zakah, until the period of a year has passed (while still possessing the same amount of money).’ Related by At-Tirmidhi.
وَلِلتِّرْمِذِيِّ; عَنِ اِبْنِ عُمَرَ: { مَنِ اِسْتَفَادَ مَالًا, فَلَا زَكَاةَ عَلَيْهِ حَتَّى يَحُولَ اَلْحَوْلُ } وَالرَّاجِحُ وَقْفُه ُ 1‏ .‏
Reference : Bulugh al-Maram 606
In-book reference : Book 4, Hadith 606
English translation : Book 4, Hadith 630
Hadith Text
Reference