Hadith 5:497
Abu Usamah narrated to us, from Hisham, from al-Hasan, who said: If he passes by the tax collector (al-'ashir) and he takes from him, he should count it as part of his Zakat.
حدثنا أبو أسامة عن هشام عن الحسن قال إذا مر على العاشر فأخذ منه احتسب به من زكاته