There is also a more complete supporting report to the same effect from Abū Hurayrah, traced back to the Prophet, but its chain is likewise weak, as I explained in al-Ahādīth al-Daīfa (2043).

Ibn Mājah (3718) and Ibn Hibbān, in Rawdat al-Uqalā (p. 182), also narrated from Ibn Jurayj, from Ibn Mīnā, from Jūdān, who said: The Messenger of Allah—peace and blessings be upon him—said: “Whoever is offered an apology but does not accept it will bear a sin like that of a collector of unlawful taxes.”

Al-Būsīrī said in al-Zawāid (2/248—the al-Maktab al-Islāmī facsimile): “The narrators in its chain are reliable, but it is missing the Companion link. Abū Hātim said: ‘This Jūdān was not a Companion, and he is unknown.’ End quote. Abū Dāwūd narrated it in al-Marāsīl from Sahl ibn Sālih, from Wakī, with the same chain. Sahl said, ‘from Ibn Jūdān,’ whereas the other two said, ‘from Jūdān.’”

I say: In summary, it has four defects:

First: the missing Companion link.

Second: Jūdān’s unknown status.

Third: the inconsistency concerning his name.

Fourth: Ibn Jurayj’s use of the ambiguous transmission formula “from.” Hence Ibn Hibbān said:

“If Ibn Jurayj heard it directly, then it is acceptable and singular.”

Al-Haythamī also cited it in al-Majma (8/81), from the hadith of Jābir ibn Abd Allāh, from the Messenger of Allah—peace and blessings be upon him—with the same wording, and said:

“Abū al-Zubayr said: ‘The collector of unlawful taxes is the collector of the one-tenth levy.’ Al-Tabarānī narrated it in al-Awsat. Its chain contains Ibrāhīm ibn Ayan, who is weak.”