أَخْبَرَنَا كَثِيرُ بْنُ عُبَيْدٍ، عَنْ مُحَمَّدِ بْنِ حَرْبٍ، عَنِ الزُّبَيْدِيِّ، عَنِ الزُّهْرِيِّ، عَنْ عُبَيْدِ اللَّهِ بْنِ عَبْدِ اللَّهِ، عَنْ أَبِي هُرَيْرَةَ، قَالَ لَمَّا تُوُفِّيَ رَسُولُ اللَّهِ صلى الله عليه وسلم وَاسْتُخْلِفَ أَبُو بَكْرٍ وَكَفَرَ مَنْ كَفَرَ مِنَ الْعَرَبِ قَالَ عُمَرُ يَا أَبَا بَكْرٍ كَيْفَ تُقَاتِلُ النَّاسَ وَقَدْ قَالَ رَسُولُ اللَّهِ صلى الله عليه وسلم ‏"‏ أُمِرْتُ أَنْ أُقَاتِلَ النَّاسَ حَتَّى يَقُولُوا لاَ إِلَهَ إِلاَّ اللَّهُ فَمَنْ قَالَ لاَ إِلَهَ إِلاَّ اللَّهُ عَصَمَ مِنِّي نَفْسَهُ وَمَالَهُ إِلاَّ بِحَقِّهِ وَحِسَابُهُ عَلَى اللَّهِ ‏"‏ ‏.‏ قَالَ أَبُو بَكْرٍ رضى الله عنه وَاللَّهِ لأُقَاتِلَنَّ مَنْ فَرَّقَ بَيْنَ الصَّلاَةِ وَالزَّكَاةِ فَإِنَّ الزَّكَاةَ حَقُّ الْمَالِ وَاللَّهِ لَوْ مَنَعُونِي عَنَاقًا كَانُوا يُؤَدُّونَهَا إِلَى رَسُولِ اللَّهِ صلى الله عليه وسلم لَقَاتَلْتُهُمْ عَلَى مَنْعِهَا فَوَاللَّهِ مَا هُوَ إِلاَّ أَنْ رَأَيْتُ اللَّهَ عَزَّ وَجَلَّ قَدْ شَرَحَ صَدْرَ أَبِي بَكْرٍ لِلْقِتَالِ وَعَرَفْتُ أَنَّهُ الْحَقُّ ‏.‏

Narrated It was narrated that Abu Hurairah said: :“When the Messenger of Allah died and Abu Bakr was appointed as Khalifah, and some of the Arab’s disbelieved, Umar said: ‘O Abu Bakr! How can you fight the people when the Messenger of Allah said: I have been commanded to fight the people until they say La ilaha illallah (there is none worthy of worship except Allah). Whoever says La ilaha illallah, his life and his property are safe from me, except for its right, and his reckoning will be with Allah?’ Abu Bakr, may Allah be pleased with him, said: ‘By Allah, I will surely fight those who separate prayer and Zakah, for Zakah is what is due on wealth. By Allah, if they withhold from me a small she-goat that they used to give to the Messenger of Allah I will fight them for withholding it.’ (Umar said) ‘By Allah, when I realized that Allah, the Mighty and Sublime, had opened the chest of Abu Bakr to fighting, then I knew that it was the truth.’” Translation Not Available

Book Ref: Sunan An Nisai Book 25 Hadith 3091
Web Ref:  Sunan An Nisai Vol 1 Book 25 Hadith 3093