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Sunan Abi Dawood 1625
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.
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 ‏.‏

Classification

Sahih (Authentic)

References

• Sunan Abi Dawood 1625
• Sunan Abi Dawood Vol. 2, Book of Zakat (Kitab Al-Zakat), Hadith 1621
• Sunan Abi Dawood, Book of Zakat (Kitab Al-Zakat), Hadith 1621