Musannaf Ibn Abi Shaybah 10392
✧ Those who said that the tenth-collector is credited with what he takes
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ابْنُ عُلَيَّةَ، عَنْ عَبْدِ الْعَزِيزِ بْنِ صُهَيْبٍ، عَنْ أَنَسٍ وَالْحَسَنِ قَالَا:
مَا أُخِذَ مِنْكَ عَلَى الْجُسُورِ وَالْقَنَاطِيرِ فَتِلْكَ زَكَاةٌ مَاضِيَةٌ
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No grade is recorded for this wording.