Who said that there was no difference between Salat and Zakat?

A. Hazrat Umar (R.A)
B. Hazrat AbuBaker (R.A)
C. Hazrat Usman (R.A)
D. Hazrat Ali (R.A)

Hazrat Abu Bakr (R.A) said that there was no difference between Salat and Zakat.