al-'Aswad bin 'Amir Shadhan الأسود بن عامر شاذان · The Book on Zakat

she asked -or, the Prophet was asked - about Zakat, and he said: "Indeed there is a duty on wealthy aside from Zakat." Then he recited this Ayah which is in Al-Baqarah: 'It is not Al-Birr (piety, righteousness) that you turn your faces.' (Al-Baqarah 2:177)