Musannaf Ibn Abi Shaybah 10479 — Those who said: zakah is paid

Muhammad said: Zakah used to be given to the Prophet (peace and blessings be upon him) and to whomever he had ordered to collect it; then to Sayyiduna Abu Bakr (may Allah be pleased with him) and to whomever he had ordered; then to Sayyiduna Umar (may Allah be pleased with him) and to whomever he had ordered; then to Sayyiduna Uthman (may Allah be pleased with him) and to whomever he had ordered. When Sayyiduna Uthman was martyred, the people differed among themselves. Some held that it should still be given to them (the rulers), and some held that one should distribute it oneself. Muhammad said: Those who choose to distribute zakah themselves should fear Allah Almighty, and should not find fault with them over something and then do the like of what they find fault with them for.