Hadith 5052
وَعَنْ جَابِرٍ عَنْ رَسُولِ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ قَالَ: «مَنِ اعْتَذَرَ إِلَى أَخِيهِ فَلَمْ يَعْذِرْهُ أَوْ لَمْ يَقْبَلْ عُذْرَهُ كَانَ عَلَيْهِ مثلُ خَطِيئَة صَاحب المكس» . رَوَاهُمَا الْبَيْهَقِيُّ فِي «شُعَبِ الْإِيمَانِ» وَقَالَ: الْمَكَّاسُ: الْعَشَّارُ
Jabir (may Allah be pleased with him) narrates from the Messenger of Allah (peace and blessings be upon him), he (peace and blessings be upon him) said: "Whoever presents an excuse to his (Muslim) brother and he does not consider him excused or does not accept his excuse, then upon him is the sin like that of a tax collector." Weak, narrated by Al-Bayhaqi in Shu'ab al-Iman. Both of these narrations have been narrated by Imam Al-Bayhaqi in Shu'ab al-Iman, and he said: By ((al-mukas)), the one who takes 'ushr (a type of tax) is meant.