Sahih Al-Bukhari - صحيح البخاري
 
 
24. Obligatory Charity Tax (Zakat) - كتاب الزكاة
65) Chapter: (Is Zakat imposed on) what is taken out of the sea

Narrated Abu Huraira

The Prophet (ﷺ) said, "A man from Bani Israel asked someone from Bani Israel to give him a loan of one thousand Dinars and the later gave it to him. The debtor went on a voyage (when the time for the payment of the debt became due) but he did not find a boat, so he took a piece of wood and bored it and put 1000 diners in it and threw it into the sea. The creditor went out and took the piece of wood to his family to be used as fire-wood." (See Hadith No. 488 B, Vol. 3). And the Prophet (ﷺ) narrated the narration (and said), "When he sawed the wood, he found his money."

 
Reference: 1498
English reference: Vol. 2, Book 24, Hadith 574
In-book reference: Book 24, Hadith 99
Grade: Sahih
Read this hadith from Darussalam Collection
 
65) باب مَا يُسْتَخْرَجُ مِنَ الْبَحْرِ
وَقَالَ ابْنُ عَبَّاسٍ رَضِيَ اللَّهُ عَنْهُمَا لَيْسَ الْعَنْبَرُ بِرِكَازٍ هُوَ شَيْءٌ دَسَرَهُ الْبَحْرُ.
وَقَالَ الْحَسَنُ فِي الْعَنْبَرِ وَاللُّؤْلُؤِ الْخُمُسُ، فَإِنَّمَا جَعَلَ النَّبِيُّ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ فِي الرِّكَازِ الْخُمُسَ، لَيْسَ فِي الَّذِي يُصَابُ فِي الْمَاءِ.
وَقَالَ اللَّيْثُ حَدَّثَنِي جَعْفَرُ بْنُ رَبِيعَةَ، عَنْ عَبْدِ الرَّحْمَنِ بْنِ هُرْمُزَ، عَنْ أَبِي هُرَيْرَةَ ـ رضى الله عنه ـ عَنِ النَّبِيِّ صلى الله عليه وسلم ‏‏‏.‏ "‏ أَنَّ رَجُلاً مِنْ بَنِي إِسْرَائِيلَ سَأَلَ بَعْضَ بَنِي إِسْرَائِيلَ بِأَنْ يُسْلِفَهُ أَلْفَ دِينَارٍ، فَدَفَعَهَا إِلَيْهِ، فَخَرَجَ فِي الْبَحْرِ، فَلَمْ يَجِدْ مَرْكَبًا، فَأَخَذَ خَشَبَةً فَنَقَرَهَا فَأَدْخَلَ فِيهَا أَلْفَ دِينَارٍ، فَرَمَى بِهَا فِي الْبَحْرِ، فَخَرَجَ الرَّجُلُ الَّذِي كَانَ أَسْلَفَهُ، فَإِذَا بِالْخَشَبَةِ فَأَخَذَهَا لأَهْلِهِ حَطَبًا ـ فَذَكَرَ الْحَدِيثَ ـ فَلَمَّا نَشَرَهَا وَجَدَ الْمَالَ ‏"
 
 
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