Musannaf Ibn Abi Shaybah

Hazrat Abdullah bin Ma’qil was appointed to collect ‘ushr. He used to make people swear oaths. Hazrat Abu Wa’il passed by him and said to him: Do not make people swear oaths regarding their wealth, why do you throw them into Hell? Hazrat Abdullah bin Ma’qil replied: If I do not make them swear, they will not pay anything. He said: It is better that they do not pay anything than that you make them swear oaths.

It is narrated from Hazrat Abu Ishaq that Hazrat Masruq was at a place called Silsila Nami. Whoever passed by him and gave him something, he would accept it and say, "Is there our right in what you have?" If the person said yes, he would accept it; otherwise, he would say to him, "Go away."

It is narrated from Hazrat Qarah that I passed by Hazrat Humaid bin Abdur Rahman in a boat. He says that he did not let me go until he made me swear an oath about what was in it.

Hazrat Ziyad bin Hudair narrates that Hazrat Umar Farooq sent me to collect Ushr and instructed me not to investigate anyone.

Hazrat Tawoos says that the one who collects ‘ushr will give advice and guidance to the traveler, and whoever brings something to him, he will collect it from him.