Obligatory Charity Tax (Zakat)

Bukhari :: Book 2 :: Volume 24 :: Hadith 576

Narrated Abu Humaid Al-Sa'idi:

Allah's Apostle (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 checked the account with him.