Hadith 1704
Sayyiduna Uqbah bin Amir (may Allah be pleased with him) said: I heard the Messenger of Allah (peace and blessings be upon him) say: "The collector of illegal taxes will not enter Paradise." Imam Darimi (may Allah have mercy on him) said: By "collector of illegal taxes" is meant the one who takes 'ushr (unlawful tax).