صحيح ابن خزيمه
Sahih Ibn Khuzaymah
جماع أَبْوَابِ صَدَقَةِ الْفِطْرِ فِي رَمَضَانَ
Chapters on Zakat al-Fitr in Ramadan
(116) بَابُ الدَّلِيلِ عَلَى أَنَّ فَرْضَ صَدَقَةِ الْفِطْرِ عَلَى مَنْ يَسْتَطِيعُ أَدَاءَهَا دُونَ مَنْ لَمْ يَسْتَطِعْ.
116 Subchapter: Zakat al-fitr is only obligatory for those able to pay
Imam Abu Bakr, may Allah have mercy on him, says that the evidence for this issue is the narration of Sayyiduna Abu Hurairah, may Allah be pleased with him, from the Prophet Muhammad, peace and blessings be upon him, that: "When I command you to do something, then fear Allah as much as you are able (and act upon it)."
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