Abu Dawud
Zakat
Book Number: 003 / Hadith Number: 1621
Narated By 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 (pbuh), and we spent it where we used to spend during the time of the Apostle of Allah (pbuh).