Chapter 7 of VE FEY's Section – The Office of Zakat Collection
Rafi ibn Hadic, may Allah be pleased with him, narrated:
I heard the Messenger of Allah, peace and blessings be upon him, say: “One who collects zakat properly is like one who strives in the way of Allah until he returns home.”
Ukba ibn Amir (may Allah be pleased with him) narrated:
I heard the Messenger of Allah (peace and blessings upon him) say: “One who collects unjust taxes (zekat, ushr) will not enter Paradise.”
COMMENTARY:
Sahib al-Maks: This refers to one who waylays merchants and takes their ushr. If this person is appointed to the task, he fulfills his duty; but those who oppress in this position, those who fall into injustice, are subject to this deprivation.
According to a narration from Ibn Ishaq, he said, addressing the companion of Makkah: He is the one who collects the tenth (ushr) from the people’s wealth.