Sahih al-Bukhari — Obligatory Charity Tax (Zakat) — Hadith No: 1500
Translation
Narrated Abu Humaid Al-Sa`idi:Allah's Messenger (ﷺ) appointed a man called Ibn Al-Lutbiya, from the tribe of Al-Asd to collect Zakat from Bani Sulaim. When he returned, (after collecting the Zakat) the Prophet (ﷺ) checked the account with him