Muwatta Malik #601
Zakat
The Arabic includes the chain of narration (sanad) and the collector's commentary; the English translation shows the Prophet's words only.
حَدَّثَنِي يَحْيَى، عَنْ مَالِكٍ، أَنَّهُ بَلَغَهُ أَنَّ عُمَرَ بْنَ الْخَطَّابِ، قَالَ اتَّجِرُوا فِي أَمْوَالِ الْيَتَامَى لاَ تَأْكُلُهَا الزَّكَاةُ .
Yahya related to me from Malik that he had heard that Umar ibn
al-Khattab said, "Trade with the property of orphans and then it will
not be eaten away by zakat."
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About Muwatta Malik
This hadith is #601 from Muwatta Malik, in the Book of Zakat.