Musannaf Ibn Abi Shaybah 10762 — Stipends when they are received

It is narrated from Humayd bin Abd al-Rahman that Abd al-Rahman bin Abd al-Qari was appointed (as overseer) of the public treasury together with Sayyiduna Abdullah bin al-Arqam (may Allah be pleased with him) in the time of Sayyiduna Umar al-Faruq (may Allah be pleased with him). When the stipends were paid out from the treasury, Sayyiduna Umar would gather the wealth of the merchants, then reckon what was in hand and what was owed on credit, and then collect the zakah from everyone, present or absent.