1. Muhammad ibn Yahya has narrated from Ahmad ibn Muhammad ibn ‘Isa from al-Haytham ibn abu Masruq from al-Hassan ibn Ali from Marwan ibn Muslim from ’Abd Allah ibn Hilal ibn Khaqan who has said the following
“I once heard abu ‘Abd Allah (a.s.), say, ‘One who refuses to receive Zakat, when it is obligatory on him to receive is like one who refuses to pay Zakat when it is obligatory on him to pay.”