Musannaf Ibn Abi Shaybah 10397
✧ Those who said that the tenth-collector is credited with what he takes
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أَبُو أُسَامَةَ، عَنْ هِشَامٍ، عَنِ الْحَسَنِ قَالَ:
إِذَا مَرَّ عَلَى الْعَاشِرِ فَأَخَذَ مِنْهُ احْتَسَبَ بِهِ مِنْ زَكَاتِهِ
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No grade is recorded for this wording.