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Narrated Anas:

That Abu Bakr wrote for him, Zakat regulations which Allah's Apostle had made compulsory, and wrote that one should neither collect various portions (of the property) nor divide the property into various portions in order to avoid paying Zakat.
حَدَّثَنَا مُحَمَّدُ بْنُ عَبْدِ اللَّهِ الأَنْصَارِيُّ، حَدَّثَنَا أَبِي، حَدَّثَنَا ثُمَامَةُ بْنُ عَبْدِ اللَّهِ بْنِ أَنَسٍ، أَنَّ أَنَسًا، حَدَّثَهُ أَنَّ أَبَا بَكْرٍ كَتَبَ لَهُ فَرِيضَةَ الصَّدَقَةِ الَّتِي فَرَضَ رَسُولُ اللَّهِ صلى الله عليه وسلم ‏
"‏ وَلاَ يُجْمَعُ بَيْنَ مُتَفَرِّقٍ وَلاَ يُفَرَّقُ بَيْنَ مُجْتَمِعٍ خَشْيَةَ الصَّدَقَةِ ‏"‏‏.‏

Classification

Sahih (Authentic)

References

• Sahih al-Bukhari, 6955
• Sahih al-Bukhari, Vol. 9, Book of Tricks, Hadith 87
• Sahih al-Bukhari, Book of Tricks, Hadith 87