Sunan Ibn Majah, Volume 3, Book 8, Hadith 1792 (DarusSalam) ⓘ
It was narrated that : Aishah said: “I heard the Messenger of Allah say: 'There is not Zakat on wealth until Hawl (one year) has passed.' ”
حَدَّثَنَا نَصْرُ بْنُ عَلِيٍّ الْجَهْضَمِيُّ، حَدَّثَنَا شُجَاعُ بْنُ الْوَلِيدِ، حَدَّثَنَا حَارِثَةُ بْنُ مُحَمَّدٍ، عَنْ عَمْرَةَ، عَنْ عَائِشَةَ، قَالَتْ سَمِعْتُ رَسُولَ اللَّهِ ـ صلى الله عليه وسلم ـ يَقُولُ " لاَ زَكَاةَ فِي مَالٍ حَتَّى يَحُولَ عَلَيْهِ الْحَوْلُ " .
also referenced under: Hadith 1792 (Reference) & Book 8, Hadith 10 (In-Book)