Sahih al-Bukhari — Obligatory Charity Tax (Zakat) — Hadith No: 1450
Translation
Narrated Anas:Abu Bakr wrote to me what was made compulsory by Allah's Messenger (ﷺ) and that was (regarding the payments of Zakat): Neither the property of different people may be taken together nor the joint property may be split for fear of (paying more, or receiving less) Zakat