حَدَّثَنَا عُثْمَانُ بْنُ أَبِي شَيْبَةَ، حَدَّثَنَا يَحْيَى بْنُ يَعْلَى الْمُحَارِبِيُّ، حَدَّثَنَا أَبِي، حَدَّثَنَا غَيْلاَنُ، عَنْ جَعْفَرِ بْنِ إِيَاسٍ، عَنْ مُجَاهِدٍ، عَنِ ابْنِ عَبَّاسٍ، قَالَ لَمَّا نَزَلَتْ هَذِهِ الآيَةُ ‏{‏ وَالَّذِينَ يَكْنِزُونَ الذَّهَبَ وَالْفِضَّةَ ‏}‏ قَالَ كَبُرَ ذَلِكَ عَلَى الْمُسْلِمِينَ فَقَالَ عُمَرُ - رضى الله عنه أَنَا أُفَرِّجُ عَنْكُمْ ‏.‏ فَانْطَلَقَ فَقَالَ يَا نَبِيَّ اللَّهِ إِنَّهُ كَبُرَ عَلَى أَصْحَابِكَ هَذِهِ الآيَةُ فَقَالَ رَسُولُ اللَّهِ صلى الله عليه وسلم ‏"‏ إِنَّ اللَّهَ لَمْ يَفْرِضِ الزَّكَاةَ إِلاَّ لِيُطَيِّبَ مَا بَقِيَ مِنْ أَمْوَالِكُمْ وَإِنَّمَا فَرَضَ الْمَوَارِيثَ لِتَكُونَ لِمَنْ بَعْدَكُمْ ‏"‏ ‏.‏ فَكَبَّرَ عُمَرُ ثُمَّ قَالَ لَهُ ‏"‏ أَلاَ أُخْبِرُكَ بِخَيْرِ مَا يَكْنِزُ الْمَرْءُ الْمَرْأَةُ الصَّالِحَةُ إِذَا نَظَرَ إِلَيْهَا سَرَّتْهُ وَإِذَا أَمَرَهَا أَطَاعَتْهُ وَإِذَا غَابَ عَنْهَا حَفِظَتْهُ ‏"‏ ‏.‏

Narrated Abdullah ibn Abbas: When this verse was revealed: "And those who hoard gold and silver," the Muslims were grieved about it. Umar said: I shall dispel your care. He, therefore, went and said: Prophet of Allah, your Companions were grieved by this verse. The Messenger of Allah (PBUH) said: Allah has made zakat obligatory simply to purify your remaining property, and He made inheritances obligatory that they might come to those who survive you. Umar then said: Allah is most great. He then said to him: Let me inform you about the best a man hoards; it is a virtuous woman who pleases him when he looks at her, obeys him when he gives her a command, and guards his interests when he is away from her. Translation Not Available

Book Ref: Sunan Abi Dawud Book 9 Hadith 1664
Web Ref:  Sunan Abi Dawud Book 9 Hadith 1660