Sahih Bukhari – Hadith No : 1474

Narrated Anas: Abu Bakr wrote to me what Allah’s Apostle has made compulsory (regarding Zakat) and this was mentioned in it: If a property is equally owned by two partners, they should pay the combined Zakat and it will be considered that both of them have paid their Zakat equally.

Hadith In Arabic Text :

حدثنا محمد بن عبد الله، قال حدثني أبي قال، حدثني ثمامة، أن أنسا، حدثه أن أبا بكر رضى الله عنه كتب له التي فرض رسول الله صلى الله عليه وسلم ‏”‏ وما كان من خليطين فإنهما يتراجعان بينهما بالسوية ‏”‏‏.‏

Chapter : Obligatory Charity Tax (Zakat) – كتاب الزكاة