Sahih al-Bukhari 1500
Sahih al-Bukhari · Book 24: Obligatory Charity Tax (Zakat) · The Statement of Allah Most High: "... And those employed to collect (the funds) ..." (9:60) And the Imam is to supervise and check the work of the collectors.
Narrated Abu Humaid Al-Sa`idi:
حَدَّثَنَا يُوسُفُ بْنُ مُوسَى ، حَدَّثَنَا أَبُو أُسَامَةَ ، أَخْبَرَنَا هِشَامُ بْنُ عُرْوَةَ ، عَنْ أَبِيهِ ، عَنْ أَبِي حُمَيْدٍ السَّاعِدِيِّ ـ رضى الله عنه ـ قَالَ اسْتَعْمَلَ رَسُولُ اللَّهِ صلى الله عليه وسلم رَجُلاً مِنَ الأَسْدِ عَلَى صَدَقَاتِ بَنِي سُلَيْمٍ يُدْعَى ابْنَ اللُّتْبِيَّةِ، فَلَمَّا جَاءَ حَاسَبَهُ.
Allah's Messenger (ﷺ) (p.b.u.h) 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.