From Sahih Muslim (Hadith 2301):
Abu Dbarr reported:I went to the Messenger of Allah (ﷺ) and he was sitting under the shade of the Ka'ba, and the rest of the hadith it the same but for this that he (the Holy Prophet) said:" By Allah, in Whose hand is my life, no person on earth who dies and leaves behind camels, or cattle or goat and sheep, and does not pay Zakat (would be spared the punishment)
Reference: Muslim 2301