question #1 Sahih al-Bukhari 1500, Book 24, Hadith 100 : What is the significance of accountability in the collection and management of Zakat?

Allah’s Messenger (ﷺ) (p.b.u.h) appointed a man called Ibn Al-Lutbiya, from the tribe of Al-Asd to collect
Zakat from Bani Sulaim. When he returned, (after collecting the Zakat) the Prophet (ﷺ) checked the
account with him.