Musannaf Ibn Abi Shaybah

Muhammad says that zakat used to be given to the Messenger of Allah, peace and blessings be upon him, and to those whom he had ordered to collect it. Then it was given to Abu Bakr and to those whom he had ordered, then to Umar and to those whom he had ordered, then to Uthman and to those whom he had ordered. When Uthman was martyred, people began to differ among themselves. Some were of the opinion that it should still be given to them (the rulers), and some were of the opinion that it should be distributed by themselves. Muhammad said: Those who wish to distribute zakat themselves should fear Allah and should not blame others for anything similar to what they themselves are blamed for.