The Book of Zakat (Kitab Al-Zakat)
Muslim :: Book 5 : Hadith 2136
'Umara reported: I heard Abd Sa'id al-Khudri as saying that he had heard Allah's Messenger (may peace be upon him) make (this) observation with a gesture of his five fingers, and then he narrated the hadith as transmitted by 'Uyaina (hadith 2134).