Fatimah bint Qais narrated that :
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)