Sayyiduna Jabir bin Abdullah (may Allah be pleased with them both) narrates that the Prophet (peace and blessings be upon him) said: "Whoever offers an excuse to his brother and he does not accept his excuse (the narrator has a doubt about one word here), then upon him is a sin like that of one who collects tax (that is, extortion)." Abu al-Zubayr said: Al-makkas means al-'ashshar (that is, the one who collects the tenth, an extortioner).
Al-Tabarani recorded it in al-Mu'jam al-Awsat. Its chain contains a narrator, Ibrahim bin A'yan, and he is da'if (weak).
Hadith Referenceمجمع الزوائد ومنبع الفوائد / كتاب الأدب / 13061