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Sunan Abi Dawood 1623
Abu Hurairah said:

The Prophetﷺ sent Umar b. al-Khattab to collect sadaqa (All the people paid the zakat but ibn-jamil, Khalid b. al-walid and al-abbas refused. So the Messenger of Allahﷺ said : Ibn-jamil is not (so much) objecting, but he was poor and Allah enriched him. As for Khalid b. Walid, you are wronging him, for he has kept back his courts of mail and weapons to use them in Allah’s path. As for al-Abbas, the uncle of the Messenger of Allahﷺ, I shall be responsible for it and an equal amount along with it. Then he said did you not know(Umar) that a man’s paternal uncle is of the same stock as the father or his father?
حَدَّثَنَا الْحَسَنُ بْنُ الصَّبَّاحِ، حَدَّثَنَا شَبَابَةُ، عَنْ وَرْقَاءَ، عَنْ أَبِي الزِّنَادِ، عَنِ الأَعْرَجِ، عَنْ أَبِي هُرَيْرَةَ، قَالَ بَعَثَ النَّبِيُّ صلى الله عليه وسلم عُمَرَ بْنَ الْخَطَّابِ عَلَى الصَّدَقَةِ فَمَنَعَ ابْنُ جَمِيلٍ وَخَالِدُ بْنُ الْوَلِيدِ وَالْعَبَّاسُ فَقَالَ رَسُولُ اللَّهِ صلى الله عليه وسلم ‏"‏ مَا يَنْقِمُ ابْنُ جَمِيلٍ إِلاَّ أَنْ كَانَ فَقِيرًا فَأَغْنَاهُ اللَّهُ وَأَمَّا خَالِدُ بْنُ الْوَلِيدِ فَإِنَّكُمْ تَظْلِمُونَ خَالِدًا فَقَدِ احْتَبَسَ أَدْرَاعَهُ وَأَعْتُدَهُ فِي سَبِيلِ اللَّهِ وَأَمَّا الْعَبَّاسُ عَمُّ رَسُولِ اللَّهِ صلى الله عليه وسلم فَهِيَ عَلَىَّ وَمِثْلُهَا ‏"‏ ‏.‏ ثُمَّ قَالَ ‏"‏ أَمَا شَعَرْتَ أَنَّ عَمَّ الرَّجُلِ صِنْوُ الأَبِ ‏"‏ ‏.‏ أَوْ ‏"‏ صِنْوُ أَبِيهِ ‏"‏ ‏.‏

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References

• Sunan Abi Dawood 1623
• Sunan Abi Dawood Vol. 2, Book of Zakat (Kitab Al-Zakat), Hadith 1619
• Sunan Abi Dawood, Book of Zakat (Kitab Al-Zakat), Hadith 1619