13 Hijri (634 AD)
The Reign of Umar Ibn Alkhattab
Even after the death of the Prophet (pbuh) and his first successor Abu bakr (r.a.), Muadh (r.a.) remained governor of Yemen and responsible for the collection and distribution of zakat in Yemen.
That year, however, he returned to Madinah with a third of the money with Umar (r.a.).
At that time, Umar (r.a.) despised him and said that he had not been sent as a tax collector. The Zakat was to be distributed to the poor. Muadh (r.a.) replied that he had done so, but that he could not find any poor or needy people.