Musannaf Ibn Abi Shayba 19:367

Abu Bakr narrated to us, he said: Ibn Mahdi narrated to us, from Hammad ibn Salamah, from Jabalah ibn Atiyyah, from Ibn Muhayriz, who said: The Friday prayer, the prescribed punishments (hudud), the zakat, and the fay’ (spoils of war) belong to the authority (sultan).