Musannaf Ibn Abi Shaybah 10394
✧ Those who said that the tenth-collector is credited with what he takes
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أَبُو أُسَامَةَ، عَنِ الزِّبْرِقَانِ قَالَ:
سَأَلْتُ أَبَا رَزِينٍ: مَا يَأْخُذُ الْعَشَّارُ مِنَ التُّجَّارِ ؟ قَالَ: يَحْتَسِبُ بِهِ مِنْ زَكَاتِهِ
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No grade is recorded for this wording.