قال الله تعالى: {إِنَّمَا السَّبِيلُ عَلَى الَّذِينَ يَظْلِمُونَ النَّاسَ وَيَبْغُونَ فِي الْأَرْضِ بِغَيْرِ الْحَقِّ ۚ أُولَٰئِكَ لَهُمْ عَذَابٌ أَلِيمٌ} (الشورى: 42)

Allah says, {The blame is only against those who oppress men with wrongdoing and insolently transgress beyond bounds through the land, defying right and justice: for such there will be a chastisement grievous.} (Ash-Shura: 42)

العاشِرُ من أقرب أعوان الظالمين، بل قد يكون من الظالمين أنفسهم.

The tax collector is one of the closest supporters of the oppressors. Rather he may be of the oppressors.

يأخذ ما ليس له حلالاً، ويعطيه لمن لا يستحقه. ولهذا قال النبي ﷺ: «لا يدخل الجنة صاحب مَكْسٍ» 2

He takes what is not lawful to him and gives it to those who do not deserve it. Hence, the Prophet declared, "The tax collector will not tread Paradise.” 2

فيما يتعلق بالمرأة التي تابت إلى الله، إذ كانت قد زنت، قال النبي ﷺ: «لقد تابت إلى الله توبةً لو قُسمت بين سبعين من أهل المدينة لوسعتهم»، أو «لو تابها صاحب مكسٍ لغُفر له». 3

Concerning the woman who has turned to Allah in repentance, as she had committed adultery, the Prophet said, "She has turned to Allah in repentance in such a manner that if observed by an unjust tax collector he would be forgiven or it would be accepted.” 3