Zakat (Kitab Al-Zakat)
Dawud :: Book 9 : Hadith 1621
Narrated Imran ibn Husayn:
Ibrahim ibn Ata, the client of Imran ibn Husayn, reported on the authority of his father: Ziyad, or some other governor, sent Imran ibn Husayn to collect sadaqah (i.e. zakat). When he returned, he asked Imran: Where is the property? He replied: Did you send me to bring the property? We collected it from where we used to collect in the lifetime of the Apostle of Allah (peace_be_upon_him), and we spent it where we used to spend during the time of the Apostle of Allah (peace_be_upon_him).