Sahih al-Bukhari 6955
صحيح البخاري#6955SahihNarrated Anas:That Abu Bakr wrote for him, Zakat regulations which Allah's Messenger (ﷺ) 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
Scholarly Authentication
We show the most cautious grade (weakest-wins) as the overall label. Individual scholars graded it as follows:
Every narration in Sahih al-Bukhari is accepted as Sahih (authentic) by the established status of the book.
In-book reference: 90:3