أَخْبَرَنَا أَحْمَدُ بْنُ مُحَمَّدِ بْنِ الْمُغِيرَةِ، قَالَ حَدَّثَنَا عُثْمَانُ، عَنْ شُعَيْبٍ، عَنِ الزُّهْرِيِّ، قَالَ حَدَّثَنَا عُبَيْدُ اللَّهِ بْنُ عَبْدِ اللَّهِ بْنِ عُتْبَةَ، أَنَّ أَبَا هُرَيْرَةَ، قَالَ لَمَّا تُوُفِّيَ رَسُولُ اللَّهِ صلى الله عليه وسلم وَكَانَ أَبُو بَكْرٍ بَعْدَهُ 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 فَقَدْ عَصَمَ مِنِّي مَالَهُ وَنَفْسَهُ إِلاَّ بِحَقِّهِ وَحِسَابُهُ عَلَى اللَّهِ عَزَّ وَجَلَّ ‏"‏ ‏.‏ قَالَ أَبُو بَكْرٍ لأُقَاتِلَنَّ مَنْ فَرَّقَ بَيْنَ الصَّلاَةِ وَالزَّكَاةِ فَإِنَّ الزَّكَاةَ حَقُّ الْمَالِ فَوَاللَّهِ لَوْ مَنَعُونِي عَنَاقًا كَانُوا يُؤَدُّونَهَا إِلَى رَسُولِ اللَّهِ صلى الله عليه وسلم لَقَاتَلْتُهُمْ عَلَى مَنْعِهَا ‏.‏ قَالَ عُمَرُ فَوَاللَّهِ مَا هُوَ إِلاَّ أَنْ رَأَيْتُ اللَّهَ شَرَحَ صَدْرَ أَبِي بَكْرٍ لِلْقِتَالِ فَعَرَفْتُ أَنَّهُ الْحَقُّ ‏.‏

It was narrated that Abu Hurairah said: "When the Messenger of Allah [SAW] died, and Abu Bakr (became Khalifah) after him, and the 'Arabs reverted to Kufr, 'Umar said: 'O Abu Bakr, how can you fight the people when the Messenger of Allah [SAW] said: I have been commanded to fight the people until they say La ilaha illallah, and whoever says La ilaha illallah, his wealth and his life are safe from me, except for a right that is due, and his reckoning will be with Allah, the Mighty and Sublime?' Abu Bakr said: 'I will fight whoever separates Salah and Zakah, for Zakah is the compulsory right to be taken from wealth. By Allah, if they withhold from me a young goat that they used to give to the Messenger of Allah [SAW], I will fight them for withholding it.' 'Umar said: 'By Allah, as soon as I saw that Allah has expanded the chest of Abu Bakr to fighting, I knew that it was the truth.'" Translation Not Available

Book Ref: Sunan An Nisai Book 37 Hadith 3973
Web Ref:  Sunan An Nisai Vol 5 Book 37 Hadith 3978