Obligatory Charity Tax (Zakat)
Bukhari :: Book 2 :: Volume 24 :: Hadith 523
Narrated Abu Huraira :
The Prophet said, "The example of a miser and an alms-giver is like the example of two persons wearing iron cloaks." Allah's Apostle also said, "The example of an alms-giver and a miser is like the example of two persons who have two iron cloaks on them from their breasts to their collar bones, and when the alms-giver wants to give in charity, the cloak becomes capacious till it covers his whole body to such an extent that it hides his fingertips and covers his footprints (obliterates his tracks). (1) And when the miser wants to spend, it (the iron cloak) sticks and every ring gets stuck to its place and he tries to widen it, but it did not become wide.
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