Sunan of Abu Dawood Book 9, Hadith 1625

حَدَّثَنَا نَصْرُ بْنُ عَلِيٍّ، أَخْبَرَنَا أَبِي، أَخْبَرَنَا إِبْرَاهِيمُ بْنُ عَطَاءٍ، مَوْلَى عِمْرَانَ بْنِ حُصَيْنٍ عَنْ أَبِيهِ، أَنَّ زِيَادًا، أَوْ بَعْضَ الأُمَرَاءِ بَعَثَ عِمْرَانَ بْنَ حُصَيْنٍ عَلَى الصَّدَقَةِ فَلَمَّا رَجَعَ قَالَ لِعِمْرَانَ أَيْنَ الْمَالُ قَالَ وَلِلْمَالِ أَرْسَلْتَنِي أَخَذْنَاهَا مِنْ حَيْثُ كُنَّا نَأْخُذُهَا عَلَى عَهْدِ رَسُولِ اللَّهِ صلى الله عليه وسلم وَوَضَعْنَاهَا حَيْثُ كُنَّا نَضَعُهَا عَلَى عَهْدِ رَسُولِ اللَّهِ صلى الله عليه وسلم ‏.‏

Ibrahim ibn Ata, the client of Imran ibn Husayn, reported on the authority of his father:Ziyad, or some other governor, sent Imran ibn Husayn to collect sadaqah (i.e. zakat). When he returned, he asked Imran: Where is the property? He replied: Did you send me to bring the property? We collected it from where we used to collect in the lifetime of the Messenger of Allah (ﷺ), and we spent it where we used to spend during the time of the Messenger of Allah (ﷺ)