أَخْبَرَنَا أَحْمَدُ بْنُ خَالِدٍ ، حَدَّثَنَا مُحَمَّدُ بْنُ إِسْحَاق ، عَنْ يَزِيدَ بْنِ أَبِي حَبِيبٍ ، عَنْ عَبْدِ الرَّحْمَنِ بْنِ شِمَاسَةَ ، قَالَ : سَمِعْتُ عُقْبَةَ بْنَ عَامِرٍ يَقُولُ : سَمِعْتُ رَسُولَ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ يَقُولُ :" لَا يَدْخُلُ الْجَنَّةَ صَاحِبُ مَكْسٍ ".
قَالَ : قَالَ أَبُو مُحَمَّد : يَعْنِي : عَشَّارًا

Ahmad bin Khalid told us, Muhammad bin Ishaq told us, on the authority of Yazid bin Abi Habib, on the authority of Abd al-Rahman bin Shamasa, he said: I heard Uqba bin Amir say: I heard the Messenger of God, may God bless him and grant him peace, say: “The one who is rich in poverty will not enter Paradise.”
He said: Abu Muhammad said: He means: a tax collector.