Musannaf Ibn Abi Shaybah

Hazrat Anas and Hasan say: Whatever was collected from you at the bridges will be counted as past zakat.

Ibrahim says that whatever the collectors of 'ushr take from you, count it as part of the zakat of your wealth.

It is narrated from Hazrat Zabraqan that he says: I asked Hazrat Abu Razin about the ‘ushr’ (tithe) collected from traders (what is its ruling?), and he replied that it will be counted as zakat.

Ibrahim and Hasan state that whatever wealth the collector of 'ushr takes from you, count it as part of your zakat.

It is narrated from Hazrat Mansoor that Ibrahim says that it will be counted in Zakat.

Hasan says that when you pass by the ‘asher (tax collector) and he collects ‘ushr (tithe) from you, then count it as (your) zakat.

Hazrat Saeed bin Jubair states that this wealth will also be counted in Zakat.

Hazrat Ismail bin Abdul Malik states that I asked Hazrat Ata regarding this matter. He replied that the one who collects the 'usher' will also be counted (in zakat).