Muwatta Malik · nr. 587
Zakat
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حَدَّثَنِي يَحْيَى، عَنْ مَالِكٍ، عَنْ عَبْدِ الرَّحْمَنِ بْنِ الْقَاسِمِ، عَنْ أَبِيهِ، أَنَّ عَائِشَةَ، زَوْجَ النَّبِيِّ صلى الله عليه وسلم كَانَتْ تَلِي بَنَاتِ أَخِيهَا يَتَامَى فِي حَجْرِهَا لَهُنَّ الْحَلْىُ فَلاَ تُخْرِجُ مِنْ حُلِيِّهِنَّ الزَّكَاةَ .
Malik said, "The position which we are agreed upon, and which I have heard the people of knowledge mentioning, is that rikaz refers to treasure which has been found which was buried during the jahiliyya, as long as neither capital is required, nor expense, great labour or inconvenience incurred in recovering it. If capital is required or great labour is incurred, or on one occasion the mark is hit and on another it is missed, then it is not rikaz." Yahya related to me from Malik from Abd ar-Rahman ibn al-Qasim from his father that A'isha, the wife of the Prophet, may Allah bless him and grant him peace, used to look after the orphaned daughters of her brother in her house. They had jewellery (which they wore) and she did not take zakat from this jewellery of theirs