Sayyiduna Uqbah bin Amir al-Juhani (may Allah be pleased with him) narrates that I heard the Messenger of Allah (peace and blessings of Allah be upon him) say: "The one who collects customs (taxes) will not enter Paradise." Janab Yazid says: "By 'sahib maks' is meant the one who collects the entry tax (upon entering cities)."