Hadithcore
Mishkat al-Masabih, 1787

Ibn ‘Umar reported God’s messenger as saying, “He who acquires property is not liable for <i>zakat</i> on it till a year passes.” Tirmidhi transmitted it, mentioning that a number traced the tradition no farther back than Ibn ‘Umar.

وَعَنِ ابْنِ عُمَرَ قَالَ: قَالَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ: «مَنِ اسْتَفَادَ مَالًا فَلَا زَكَاة فِيهِ حَتَّى يحول عيه الْحَوْلُ» . رَوَاهُ التِّرْمِذِيُّ وَذَكَرَ جَمَاعَةٌ أَنَّهُمْ وَقَفُوهُ على ابْن عمر

References1 variant
In-Book Reference
Book 6, Hadith 16