Obligatory Charity Tax (Zakat)

Bukhari :: Book 2 :: Volume 24 :: Hadith 530

Narrated Anas:

Abu Bakr wrote to me what was made compulsory by Allah's Apostle 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. (1)