ENOfficial
Ibn ‘Umar reported God’s messenger as saying, “He who acquires property is not liable for zakat on it till a year passes.” Tirmidhi transmitted it, mentioning that a number traced the tradition no farther back than Ibn ‘Umar.
Source: sunnah.com
Other translations
Arabic
وَعَنِ ابْنِ عُمَرَ قَالَ: قَالَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ: «مَنِ اسْتَفَادَ مَالًا فَلَا زَكَاة فِيهِ حَتَّى يحول عيه الْحَوْلُ» . رَوَاهُ التِّرْمِذِيُّ وَذَكَرَ جَمَاعَةٌ أَنَّهُمْ وَقَفُوهُ على ابْن عمر
sunnah.com